August 17, 2025

Judgment of the Provincial Administrative Court in Rzeszów of 22 May 2025, I SA/Rz 172/25, concerning tax exemptions on the sale of real estate by a Polish family foundation

Key Points

The ruling confirms that income from a sale after 10 years may be exempt from CIT, which could benefit family foundations.
Key evidence highlights the court's support for tax exemptions during real estate transactions involving family foundations.
Analysis of a court decision regarding tax planning strategies emphasizes the importance of long-term leases and subsequent sales.
This groundbreaking ruling may influence future tax policies for family foundations in Poland, offering clarity on financial strategies.

Abstract

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.

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Judgment of the Provincial Administrative Court in Rzeszów of 22 May 2025, I SA/Rz 172/25, concerning tax exemptions on the sale of real estate by a Polish family foundation

Key Points

Abstract

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