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Fundacja rodzinna jako podatnik podatku dochodowego od osób prawnych - uwagi de lege lata i de lege ferenda

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Cień K.

Przegląd Legislacyjny

2021

issue PL 4 (118)

87-102

In the current legal status, there are no rules entitling to create a legal entity that would become the owner managing certain assets which may be included in the inheritance of a natural person if that entity had not been created and endowed with those assets. Meanwhile, it is socially desirable to establish legal regulations allowing for the separation of certain property from a natural person's estate and its transfer to an entity that would manage the acquired property rights after that person's death, thus creating conditions for preserving the integrity of the substance of a certain part of that person's estate. The draft of the act on the family foundation of 22 March 2021 meets these expectations. It provides for the introduction of a new type of foundation into the Polish legal order, i.e. a family foundation. Taking into account the obligations generating tax consequences, it should be pointed out that legal events occurring during the activities of the family foundation will have certain effects. Meanwhile, the order to establish provisions of the tax law which do not privilege or discriminate against addressees of legal norms being in similar factual situations stems from the principle of equality in taxation, derived from the provision of Article 84 of the Constitution of the Republic of Poland. Therefore, it is necessary to present how the rights and obligations of a family foundation as a taxpayer of corporate income tax should be shaped so that the legal norms which constitute their source implement the principle of equality of taxation.

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1 Przegląd Legislacyjny

1 Cień K.

1 2021

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Fundacja rodzinna jako podatnik podatku dochodowego od osób prawnych - uwagi de lege lata i de lege ferenda