Welcome to the next issue of the “Weekly Tax Review” prepared in cooperation with tax experts in KPMG in Poland.

On 4 February 2025, it was announced that the Head of the National Revenue Administration refused to issue a clearance opinion (case file DKP1.8082.7.2023) on the revenue of a family foundation from disposal of shares in a Polish private limited company (z o.o.) received as a gift. According to the Head of the National Revenue Administration, the above-described activities can bring a tax benefit in the form of postponing the emergence of tax liability until the disbursement of funds from the family foundation and reduction of the tax burden in the amount of the difference between 15% CIT on disbursements from the foundation and 19% PIT and 4% solidarity levy. It was also stressed that the immediate sale of shares by the foundation may suggest that it was used only for transactional purposes, which goes against the provisions of PIT and CIT Acts. Moreover, the Head of the National Revenue Administration pointed to the fact that the sale had been already planned before the shares were contributed to the foundation. As a result, a clearance opinion was denied.

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