Family foundations – P&P comments in the legislative process
The family foundation remains an instrument generating unwavering interest among entrepreneurs. In 2025 alone, nearly 5,500 applications concerning such entities were submitted to the court. After three years of operation of the Family Foundation Act, the Ministry of Development and Technology decided to review its provisions. As a law firm, we had the opportunity to participate in the consultation process regarding these regulations and present our own proposals for amendments.
A family foundation is a good tool for accumulating and protecting family assets. At the same time, the regulations can still be simplified and clarified so that the day-to-day operation of the foundation is more natural and less formalized – especially considering that, in the case of many family foundations, all persons involved in their activities belong to the closest family circle.
The Act also requires clarification in those areas that in practice continue to raise interpretative doubts. Although some of these issues may today appear to be purely academic, in the future – especially if they attract the attention of tax or contribution authorities – they may become a real and pressing problem.
We are therefore eagerly awaiting both the announced digitalization of the family foundation register, the first limited stage of which is scheduled to launch on 29 July, and the draft of further amendments to the Act. We hope that the planned work will indeed lead to improved functioning of family foundations, rather than merely becoming an excuse for introducing questionable-quality tax solutions, proposals for which emerged at the end of last year.