Abstract Family foundations have been operating in Poland since 22 May 2023. This publication addresses the issue of tax exemptions for family foundations in connection with the sale of assets, most often real estate. This publication analyzes the position of the Director of National Tax Information and the ruling of the Administrative Court in Rzeszów, which should be considered a breakthrough for Polish family foundations. The ruling concerns the situation of planning the purchase of real estate that will be leased for at least 10 years, without excluding its subsequent sale. The key question is whether the income from a possible sale after 10 years will be exempt from CIT.
Anna Warston (Wed,) studied this question.