In an interview published on 22 September 2026, tax expert Dr. Łukasz Samojłowicz stated that the family foundation institution requires legislative tightening to prevent its exploitation for pure tax optimization. He emphasized that the recent ministry proposals are a step in the right direction but may not fully close loopholes allowing artificial profit shifting. Dr. Samojłowicz recommends introducing a substance test, limiting the scope of tax-exempt income, and enhancing transparency reporting for foundations holding significant assets.
Key Takeaways
- Substance Test Proposed: Foundations should demonstrate genuine economic activity beyond mere asset holding.
- Limit Tax-Exempt Income Categories: Restrict exemption to income directly linked to the foundation’s statutory purposes.
- Enhanced Reporting: Mandate annual disclosure of beneficiary distributions and asset movements to tax authorities.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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