Publication date: November 18, 2025
The essence of family foundations
Since the Act on Family Foundations came into force in 2023, they have become incredibly popular among Poles. The numbers alone demonstrate this: by April 2025, approximately 2,500 Family Foundations had already been registered, and as many as 4,000 applications had been submitted. Their primary purpose is to provide essential funds to beneficiaries, who may include relatives (funds allocated to beneficiaries who are individuals may include living and education costs). Furthermore, they play a crucial role in inheritance. They prevent excessive fragmentation of family assets and disputes that may arise as a result of inheritance. The founder can contribute assets (e.g., company shares) to the foundation, ensuring that designated assets will not be inherited under the Civil Code (they will not be included in the deceased’s estate), meaning only those designated by the founder as beneficiaries will have access to them. A family foundation, therefore, allows for a more effective reduction in potential disputes by clearly advancing the testator’s interests while maintaining its family character and professional management. However, recently, these legal entities have also been observed being used for other purposes, including tax optimization. Therefore, on August 8, 2025, the Polish Ministry of Finance announced legislative changes that could significantly impact the situation of family foundations.
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Publication date: November 12, 2025
A family foundation is a relatively new institution in Polish law, introduced two years ago by the Act of January 26, 2023, on Family Foundations. The ability to establish such an entity was introduced primarily to enable entrepreneurs to secure the succession of their businesses in an undivided form, as well as to ensure the implementation of their own vision for managing them even longer after the founder’s death. Only a natural person with full legal capacity can be the founder of a family foundation. They can establish the foundation and designate its beneficiaries—themselves, relatives, or public benefit organizations—in their will or deed of incorporation. Both deeds should be executed by a notary. Unlike an Anglo-Saxon trust, a family foundation is not a legal relationship but a separate legal entity. Upon establishment, it acquires legal capacity and becomes a so-called “imperfect legal person.”
Tax benefits
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Publication date: November 10, 2025
The political climate of recent years has led more and more people to consider building their own shelters. Several manufacturers providing such services have emerged on the Polish market in response to demand. The Polish Parliament recently passed the first reading of a bill amending the Construction Law, which aims to make it easier for single-family homeowners to invest in their own safety. Construction is encouraged by the fact that only 4% of the Polish population has shelter provided in the event of a crisis. According to a 2021 report by the Office of Population Protection and Civil Defense of the National Headquarters of the State Fire Service, 1.24% of the population could use shelters in a crisis, and 2.47% could hide. This rate is significantly lower compared to countries such as Switzerland and Finland, where it is less than 100%. Sweden, Norway, and Denmark provide citizens with slightly lower levels of protection.
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Publication date: October 29, 2025
Modern technologies are currently shaping our position in the international arena and play a significant role in the security of citizens. Given the growing need to integrate the innovation sector with the security and defense system while simultaneously strengthening the commercial potential of Polish enterprises and research institutions, the Minister of Finance and Economy established the program by decision of August 14, 2025. It covers the years 2025–2029 and is titled “Support for Competencies in the Area of Dual-Use Innovation” based on Article 21a of the Act of 30 May 2008 on Certain Forms of Support for Innovative Activity (Journal of Laws of 2022, item 2474) for the implementation of the state’s innovation policy. This program focuses on supporting the development and commercialization of new dual-use technologies – civilian and military – due to many breakthrough technologies created for military purposes that have transformed life in civilization, such as the internet. The program has a strategic dimension; it is the first nationwide project of its kind focused on dual-use in Poland.
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Publication date: October 29, 2025
Commission Delegated Directive (EU) 2022/2100 of 29 June 2022, prohibiting the sale of heated tobacco products with a characterizing flavor, waited almost three years for implementation. Finally, on 21 February 2025, an amendment to the Act on the Protection of Health from the Effects of Using Tobacco and Tobacco Products introducing this ban was passed in Poland. In 2025, another amendment to this act was made; the second draft was more extensive and specifically regulated the sale of electronic cigarettes and nicotine pouches, as well as the placement of warnings on packaging. However, in practice, there are still problems with the application of the act and the enforcement of its prohibitions and orders.
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