We keep the accounting books, handle CIT and beneficiaries' PIT settlements and maintain the documentation of family foundations, including those linked to transport companies, e-commerce businesses and foreign capital.
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The family foundation is still a new entity in the Polish legal system, created under the Family Foundation Act of 2023. For many accounting firms, it is a topic they learn on the job, and mistakes in this area cost real money, not just time.
Our cooperation covers full accounting services for your family foundation, from day-to-day records to settlements when benefits are paid out.
Importantly, if your family foundation coexists with an operating company, for example in the structure of a transport company, we coordinate the settlements of both entities to avoid duplicated work and inconsistencies in documentation.
Accounting books and annual financial statements in line with the Polish Accounting Act, regardless of the size of the foundation's assets.
We keep and update the documentation that forms the basis for correctly applying PIT exemptions to distributions for the zero group.
We settle CIT when benefits are paid out and when the foundation is liquidated, and check whether a transaction qualifies as a hidden profit before the funds leave the foundation's account.
We check whether beneficiaries belong to the zero group or tax group I, II or III, and prepare the documentation for paying out benefits.
We maintain the documentation required by the AML/KYC obligations that the law imposes on entities serving family foundations.
We follow the legislative process closely, including the draft CIT increase, and tell you in advance about the consequences for your planned succession.
A general accounting firm dealing with a family foundation for the first time learns on your case. Every wrongly classified distribution potentially means 15% CIT on the foundation's side plus PIT on the beneficiary's side that could have been avoided. Correcting such an error after an audit costs more than the difference in the price of accounting services at the start. The Evotax team consists of accounting, HR and payroll specialists with many years of experience, including in serving family foundations. By choosing our support, you reduce the risk of errors to an absolute minimum!
The Council of Ministers plans to adopt the draft in Q3 2026. If it passes the Sejm and the Senate without obstacles, it will take effect on January 1, 2027 at the earliest. The President vetoed a similar version of these changes in 2025, so the fate of this reform cannot yet be considered certain.
The Ministry of Finance has prepared a draft raising the tax on benefits paid to family foundation beneficiaries from 15% to 19%.
The draft introduces a minimum 36-month holding period for assets as a condition for keeping preferential taxation.
Currently, a standard benefit paid to a beneficiary is subject to 15% CIT, while foundation activities outside the permitted catalog are taxed at a penalty rate of 25%. The draft unifies both situations at a single 19% rate: an increase for a typical distribution, and a reduction compared with the current 25% for non-permitted activities.
You don't have to take our word for it: see how our clients rate working with Evotax! We serve companies in transport, e-commerce and with foreign capital in eight languages, so we know one thing: your foundation rarely exists in isolation from the rest of your business, and we treat it accordingly.
On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.
We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.
Vladyslav Khadzhynov
Head of Transport Department, Hoptrans sp. z o.o.
Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.
Tetiana Andriienkо
Accountant, Ramrenta sp. z o.o.
I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.
Tomas Bieliauskas
CFO, VKMD Invest sp. z o.o.
Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!
Rimantas Narbutas
CEO, Imp-ex Polska Sp. z o.o.
I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.
Karolis Jadkonis
Chief Operating Officer, Transfera sp. z o.o.
Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.
Julius Lekšas
CEO, Lekpas sp. z o.o.
We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.
Rokas Petrauskas
Board Member, XRF Europe sp. z o.o.
We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.
Mindaugas Šilkūnas
CEO, 7 Summits sp. z o.o.
Yes. A family foundation must keep full accounting books in line with the Polish Accounting Act, regardless of the value of its assets. This means keeping accounting books and preparing annual financial statements.
A family foundation pays 15% CIT when it pays out a benefit to a beneficiary or when it is liquidated. Income from permitted activities, such as rental, interest or the sale of assets, is exempt from CIT on an ongoing basis; the tax only arises when funds are paid out of the foundation.
The PIT exemption covers the so-called zero group, that is the founder and their closest family: spouse, ascendants, descendants, stepchildren, siblings, stepfather and stepmother. More distant relatives pay 10% PIT, and people unrelated to the founder pay 15%.
A hidden profit is a benefit for a beneficiary disguised as another foundation expense, for example private use of the foundation's car, yacht or property without a proper agreement. Such a transaction may be taxed like a formal benefit distribution. The best protection is to review every major foundation transaction before it is carried out, not after the fact.
Work is underway on a draft that would raise the CIT rate on distributed benefits from 15% to 19% and add conditions on the asset holding period. The draft is due to be adopted by the Council of Ministers in Q3 2026, but its final form, and whether it will take effect at all, has not yet been confirmed.