Michał Gawlak

Attorney-at-law

I address the topic of the Polish Family Foundation and the restructuring of enterprises leading to its establishment, understood in the context of transformations — from the transformation of commercial law companies — both domestic and international — to contributions, lease agreements, or the leasing of assets between affiliated entities, trusts, private foundations, and the use of foreign companies in the transformation process.
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Beckham Law in Poland

Michał Gawlak17 April 2025Comments (0)

Since 2022, a special tax preference (Lump sum Tax on Foreign Income) has been available in the Polish tax system for individuals transferring their tax residence to Poland.

This is regulated under Article 30j of the Personal Income Tax Act (PIT) and introduces a lump sum tax on foreign income as a tool to attract wealthy individuals from abroad. This solution is similar to those in Italy (“impatriati”) and Spain (“Beckham regime”).

Lump sum Tax on Foreign Income

Legal Basis and Purpose of the Regulation

According to Article 30j, paragraph 1 of the PIT Act:

From individuals who have transferred their place of residence to the territory of the Republic of Poland, income tax on foreign income, obtained outside the territory of the Republic of Poland, may be levied in the form of a lump-sum at the amount of PLN 200,000 annually.

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Family Foundation – A New Institution in Polish Law

Michał Gawlak17 April 2025Comments (0)

Since May 22, 2023, a new law on family foundations (Journal of Laws 2023, item 326) has been in force in Poland, introducing a completely new institution into the national legal system – the family foundation.

This long-awaited solution, inspired by the experiences of many European countries, such as Austria, Germany, and Liechtenstein, aims to facilitate wealth succession and protect family assets. What is a family foundation, what benefits does it offer, and what obligations does it impose on the founder and beneficiaries? We explain below.

Family Foundation

What is a Family Foundation?

A family foundation is a legal entity established to manage assets and distribute them to specific beneficiaries, most often members of the founder’s family.

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Relocating a Business Abroad: Can a Family Foundation Help in the Process?

Michał Gawlak11 April 2025Comments (0)

There are many reasons for moving a business abroad, usually related to the owners relocating themselves, foreign expansion, or regulatory considerations. Can a family foundation help in the relocation process?

A family foundation separates the beneficiary’s assets from the foundation’s assets.

There is no one-size-fits-all answer to how to move a business abroad—after all, where you relocate your business and what it consists of are key factors.

We can certainly make generalizations that will guide the analysis, such as the legal form of the business (sole proprietorship, partnership, corporate structure), type of business, or employment.

If we are only relocating ourselves, a family foundation will definitely help—by transferring assets to it, we can avoid an exit tax on the move due to the lack of “ownership” in the foundation.

But what if we want to move not only ourselves but also the business? Here, for example, the recently introduced regulation regarding the transfer of a company’s registered office to another EU country (cross-border transformation of capital companies and limited joint-stock partnerships) will come to our aid.

In short—since we have many options, let’s expand on the topic!

Przeniesienie firmy za granicę

Reasons for Relocating a Business

Why do entrepreneurs move their businesses abroad?

There are many reasons in practice—from purely personal ones (moving abroad, succession issues), to economic ones (expansion into foreign markets), and finally, tax or regulatory reasons (which are often insufficient to trigger corporate moves).

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Family Foundation – Status as of 2025

Michał Gawlak11 April 2025Comments (0)

Asset protection? Tax optimization of Polish and foreign structures? No personal liability for board members for debts? All of this is provided by the Polish family foundation. Check out whether it’s worth it!

Fundacja rodzinna – stan na 2025

Family Foundation – Key Information

A family foundation is a modern way of managing family wealth that allows for the effective transfer of assets from one generation to the next.

Thanks to a family foundation, it is possible to avoid asset division, maintain control over family assets, and secure the financial future of family members.

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Founder of a Family Foundation

Michał Gawlak11 April 2025Comments (0)

Who is the founder of a family foundation? What is their position? Do they have a special status in the family foundation?

According to the new law, the founder of a family foundation can only be a natural person with full legal capacity.

This criterion ensures that the founder is someone legally able to make decisions related to managing the assets. It is important to note that the founder can also be a foreign natural person.

The founder must submit a declaration of the establishment of the family foundation, which is included in the founding deed or in their will.

A family foundation can be established by one or more founders, depending on how it is set up.

Additionally, anyone wishing to become a founder must contribute financial assets.

The minimum value of the assets to be contributed to the foundation is one hundred thousand Polish zlotys.

Fundator fundacji rodzinnej

Family Foundation in Poland – The President of the Republic of Poland Signed the Law

On May 22, 2023, the law on family foundations came into effect. It introduced a new category of legal entity into the Polish legal system – the Polish family foundation.

A family foundation is a solution known from other, more mature Western jurisdictions – it enables succession planning for entrepreneurs (founders), preventing the fragmentation of assets or even the liquidation of a business in case of their death.

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