What is a family foundation under Polish law?
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
