{"id":1916,"date":"2024-02-05T12:35:48","date_gmt":"2024-02-05T11:35:48","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1916"},"modified":"2024-02-21T19:57:53","modified_gmt":"2024-02-21T18:57:53","slug":"grupy-podatkowe-beneficjentow-fundacji-rodzinnej","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/02\/05\/grupy-podatkowe-beneficjentow-fundacji-rodzinnej\/","title":{"rendered":"Grupy podatkowe beneficjent\u00f3w fundacji rodzinnej"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Grupy podatkowe beneficjent\u00f3w fundacji rodzinnej<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-02-05T12:35:48+01:00\">\n\t\t5 lutego, 2024 12:35 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-scaled.jpg\" alt=\"people sitting at the table with pens and notebooks, casually dressed, mostly hands and corps visible\" class=\"wp-image-1918 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/dylan-gillis-KdeqA3aTnBY-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#PIT\" class=\"toc__link js-toc-link\">PIT beneficjent\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#schemat\" class=\"toc__link js-toc-link\">Schemat grup podatkowych<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#zero\" class=\"toc__link js-toc-link\">Grupa zerowa<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#pierwsza\" class=\"toc__link js-toc-link\">Grupy I i II<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#pozostali\" class=\"toc__link js-toc-link\">Pozostali beneficjenci<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Opodatkowanie \u015bwiadcze\u0144 wyp\u0142acanych beneficjentom fundacji rodzinnych mo\u017ce zachodzi\u0107 na dw\u00f3ch poziomach. Z jednej strony danin\u0105 ob\u0142o\u017cona jest sama fundacja [p\u0142aci 15% CIT], z drugiej strony \u015bwiadczenia otrzymane przez beneficjent\u00f3w mog\u0105 zosta\u0107 opodatkowane PIT.<\/p>\n\n\n\n<h2 id=\"PIT\" class=\"heading h-24\">Opodatkowanie beneficjent\u00f3w [PIT]<\/h2>\n\n\n\n<p class=\"text\">Obj\u0119cie beneficjent\u00f3w opodatkowaniem zale\u017cy od tego, do jakiej grupy podatkowej, w rozumieniu podatku od spadk\u00f3w i darowizn, nale\u017c\u0105. I tak dla grupy zerowej przewidziano brak opodatkowania, dla grup I i II \u2013 podatek PIT w wysoko\u015bci 10%, a dla pozosta\u0142ych \u2013 w wysoko\u015bci 15%.<\/p>\n\n\n\n<p class=\"text\">Warto zatem przypomnie\u0107 kto z krewnych i powinowatych nale\u017cy do poszczeg\u00f3lnych grup podatkowych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"schemat\" class=\"heading h-24\">Grupy podatkowe beneficjent\u00f3w fundacji<\/h2>\n\n\n\n<figure class=\"image max-w-full mt-56 mb-56\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe.png\" class=\"wp-image-1917\" width=\"1216\" height=\"694\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe.png 1216w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe-768x438.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe-256x146.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe-1024x584.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/Grupy-podatkowe-512x292.png 512w\" sizes=\"auto, (max-width: 1216px) 100vw, 1216px\" \/><\/figure>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"zero\" class=\"heading h-24\">Grupa zerowa &#8211; 0% PIT<\/h2>\n\n\n\n<p>Przychody z tytu\u0142u \u015bwiadcze\u0144 otrzymywanych z fundacji przez fundatora albo osob\u0119 b\u0119d\u0105c\u0105 w stosunku do fundatora osob\u0105 zaliczan\u0105 do nast\u0119puj\u0105cego grona:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ma\u0142\u017conka <\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zst\u0119pnych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wst\u0119pnych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">pasierba<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rodze\u0144stwa<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ojczyma i macoch\u0119<\/span><\/li>\n<\/ul>\n\n\n\n<p>zwalnia si\u0119 z opodatkowania PIT<\/p>\n\n\n\n<p>&#8211; z zastrze\u017ceniem odpowiedniej proporcji. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"pierwsza\" class=\"heading h-24\">Grupy pierwsza i druga &#8211; 10% PIT<\/h2>\n\n\n\n<p class=\"text\">Do pierwszej grupy podatkowej wg ustawy o podatku od spadk\u00f3w i darowizn zalicza si\u0119:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ma\u0142\u017conka<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zst\u0119pnych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wst\u0119pnych<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">pasierba<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zi\u0119cia<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">synow\u0105<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rodze\u0144stwo<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ojczyma<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">macoch\u0119<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">te\u015bci\u00f3w<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Osoby nale\u017c\u0105ce jednocze\u015bnie do grupy zerowej oraz do grupy pierwszej korzystaj\u0105c z lepszej dla siebie opcji opodatkowania, wi\u0119c efektywnie s\u0105 zwolnione z podatku PIT z tytu\u0142u otrzymywanych \u015bwiadcze\u0144. <\/p>\n\n\n\n<p class=\"text\">Do drugiej grupy podatkowej wg tej\u017ce ustawy zalicza si\u0119:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">zst\u0119pnych rodze\u0144stwa<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rodze\u0144stwo rodzic\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zst\u0119pnych i ma\u0142\u017conk\u00f3w pasierb\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ma\u0142\u017conk\u00f3w rodze\u0144stwa<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rodze\u0144stwo ma\u0142\u017conk\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ma\u0142\u017conk\u00f3w rodze\u0144stwa ma\u0142\u017conk\u00f3w<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ma\u0142\u017conk\u00f3w innych zst\u0119pnych<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Za rodzic\u00f3w w rozumieniu ustawy uwa\u017ca si\u0119 r\u00f3wnie\u017c przysposabiaj\u0105cych, a za zst\u0119pnych tak\u017ce przysposobionych i ich zst\u0119pnych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"pozostali\" class=\"heading h-24\">Pozostali beneficjenci &#8211; 15% PIT<\/h2>\n\n\n\n<p class=\"text\">Wszystkie pozosta\u0142e osoby, niemieszcz\u0105ce si\u0119 w ni\u017cej opodatkowanych kategoriach podlegaj\u0105 opodatkowaniu z tytu\u0142u otrzymanych \u015bwiadcze\u0144 w wysoko\u015bci 15% PIT. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<blockquote class=\"quote mt-16 mb-16\"><p>Skomplikowane? Zobacz jak mo\u017cemy pom\u00f3c:<\/p><\/blockquote>\n\n\n\n<p id=\"wsparcie\">prowadzimy <strong>ksi\u0119gi rachunkowe i podatkowe fundacji<\/strong>, pomagamy w ustalaniu planu kont i tworzeniu uk\u0142adu raportowania do organ\u00f3w fundacji<\/p>\n\n\n\n<p>odpowiadamy na wszelkie <strong>aspekty podatkowe<\/strong> zwi\u0105zane z utworzeniem fundacji i prowadzeniem przez ni\u0105 dzia\u0142alno\u015bci gospodarczej<\/p>\n\n\n\n<p>w ramach <strong>wsp\u00f3\u0142pracy z prawnikami<\/strong> bior\u0105cymi udzia\u0142 w tworzeniu legislacji o fundacjach rodzinnych, pomo\u017cemy w otwarciu i rejestracji fundacji rodzinnej<\/p>\n\n\n\n<figure class=\"image mt-40 mb-64\"><a href=\"\/pl\/services\/\" class=\"inner-container\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/photo-and-text.jpg\" class=\"wp-image-596\" width=\"569\" height=\"334\"\/><\/a><\/figure>\n\n\n\n<div 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