Poland: Clearance opinion issued on sequence of activities involving family foundation
Tax benefits but did not contradict the intent or purpose of tax law
A clearance opinion (dated June 12, 2025, case file DKP3.8082.6.2024) published on July 10, 2025, concerned a sequence of activities involving a family foundation. The activities included the establishment of a family foundation as a limited partner of subsidiaries, limited partnership’s withdrawal from subsidiaries, a donation involving all rights and obligations of the limited partner to the family foundation, and the dissolution of the limited partnership.
The opinion clarified that while tax benefits, such as the non-occurrence of tax liability in corporate and personal (individual) income tax and the postponement of tax liability in corporate income tax, were identified as primary purposes of the transactions, they did not contradict the intent or purpose of tax law. The approach was not considered artificial.
The Head of the National Revenue Administration deemed the applicant's actions rational and understandable, aimed at secure generational succession and safeguarding the future of the applicant's immediate family. The use of the family foundation as a legal institution was seen as advantageous, leading to the issuance of the clearance opinion.
Read a July 2025 report prepared by the KPMG member firm in Poland