{"id":1951,"date":"2024-02-10T12:53:56","date_gmt":"2024-02-10T11:53:56","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1951"},"modified":"2024-02-21T19:58:08","modified_gmt":"2024-02-21T18:58:08","slug":"kalkulacja-podatku-cit-od-wyplat-z-fundacji","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/02\/10\/kalkulacja-podatku-cit-od-wyplat-z-fundacji\/","title":{"rendered":"Kalkulacja podatku CIT od wyp\u0142at z fundacji"},"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\">Jak liczy\u0107 CIT od wyp\u0142at dla 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=\"2024-02-10T12:53:56+01:00\">\n\t\t10 lutego, 2024 12:53 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\/01\/volkan-olmez-aG-pvyMsbis-unsplash.jpg\" class=\"wp-image-1866 is-cropped\" width=\"1800\" height=\"1200\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash.jpg 1800w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/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=\"#CIT\" class=\"toc__link js-toc-link\">CIT od \u015bwiadcze\u0144<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kalkulacja\" class=\"toc__link js-toc-link\">Kalkulacja<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#schemat\" class=\"toc__link js-toc-link\">Interpretacje podatkowe<\/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\">Fundacje rodzinne wyp\u0142acaj\u0105c \u015bwiadczenia swoim beneficjentom zobligowane s\u0105 do poboru 15% podatku CIT. Przez \u015bwiadczenie rozumie si\u0119 sk\u0142adniki maj\u0105tkowe, w tym \u015brodki pieni\u0119\u017cne, rzeczy lub prawa, przeniesione na beneficjenta albo oddane beneficjentowi do korzystania przez fundacj\u0119 rodzinn\u0105 albo fundacj\u0119 rodzinn\u0105 w organizacji, zgodnie ze statutem i list\u0105 beneficjent\u00f3w.<\/p>\n\n\n\n<h2 id=\"CIT\" class=\"heading h-24\">Opodatkowanie wyp\u0142at [CIT]<\/h2>\n\n\n\n<p class=\"text\">Przepis ustawy o CIT wydaje si\u0119 stosunkowo jasny. Powstaje jednak pytanie jak\u0105 metod\u0105 fundacja ma obliczy\u0107 nale\u017cny podatek i kto ponosi ekonomiczny ci\u0119\u017car takiego podatku. Czy fundacja pobiera podatek jako p\u0142atnik podobnie jak podatek u \u017ar\u00f3d\u0142a [ci\u0119\u017car podatku ponosi beneficjent]? A mo\u017ce ci\u0119\u017car podatku obci\u0105\u017ca maj\u0105tek fundacji?<\/p>\n\n\n\n<p class=\"text\">Kwestia ta zosta\u0142a rozstrzygni\u0119ta w kilku interpretacjach organ\u00f3w podatkowych [dyrektora KIS]. Wy\u0142ania si\u0119 z nich pogl\u0105d, zgodnie z kt\u00f3rym nale\u017cny podatek obci\u0105\u017ca maj\u0105tek fundacji a nie \u015bwiadczenie beneficjenta. Zatem beneficjent otrzyma nale\u017cne \u015bwiadczenie w wysoko\u015bci okre\u015blonej w statucie.<\/p>\n\n\n\n<p>Podatek podlega wp\u0142acie na rachunek urz\u0119du skarbowego w terminie do 20. dnia miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu, w kt\u00f3rym \u015bwiadczenie lub mienie zosta\u0142y przekazane lub postawione do dyspozycji.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kalkulacja\" class=\"heading h-24\">Przyk\u0142adowa kalkulacja<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Nale\u017cne \u015bwiadczenie<\/td><td>1,000<\/td><\/tr><tr><td>Stawka podatku [nominalna]<\/td><td>15%<\/td><\/tr><tr><td>Podatek do wp\u0142aty<\/td><td>150<\/td><\/tr><tr><td>Wyp\u0142ata do beneficjenta<\/td><td>1,000<\/td><\/tr><tr><td>Efektywne opodatkowanie<\/td><td>150\/1,150 = ok. 13,04%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"schemat\" class=\"heading h-24\">Interpretacje podatkowe<\/h3>\n\n\n\n<h3 class=\"heading lh-140\">Fundacja rodzinna w roli podatnika<\/h3>\n\n\n\n<p class=\"text\">Podstaw\u0119 opodatkowania stanowi\u0107 b\u0119dzie przych\u00f3d odpowiadaj\u0105cy warto\u015bci \u015bwiadczenia przekazanego lub postawionego do dyspozycji przez fundacj\u0119 rodzinn\u0105 bezpo\u015brednio lub po\u015brednio na rzecz beneficjenta lub fundatora. Zgodnie z przyj\u0119tym modelem opodatkowania w przypadku wyp\u0142aty \u015bwiadcze\u0144 na rzecz beneficjent\u00f3w fundacja rodzinna wyst\u0119puje w charakterze podatnika. Obci\u0105\u017cenie finansowe z tytu\u0142u podatku ci\u0105\u017cy na fundacji. Podstaw\u0105 opodatkowania jest warto\u015b\u0107 \u015bwiadczenia przekazanego lub postawionego do dyspozycji przez fundacj\u0119 rodzinn\u0105 bezpo\u015brednio lub po\u015brednio na rzecz beneficjenta. [0111-KDIB1-2.4010.242.2023.1.DP]<\/p>\n\n\n\n<h3 class=\"heading lh-140\">Podatek obci\u0105\u017ca maj\u0105tek fundacji<\/h3>\n\n\n\n<p class=\"text\">Podstawa opodatkowania to warto\u015b\u0107 \u015bwiadczenia kt\u00f3re trafia do r\u0105k beneficjenta, tj. sam ww. podatek nie pomniejsza wyp\u0142acanego \u015bwiadczenia. Zatem 15% podatek obci\u0105\u017ca\u0107 b\u0119dzie maj\u0105tek Fundacji, a nie warto\u015b\u0107 wyp\u0142acanego \u015bwiadczenia beneficjentowi. 15% podatkiem dochodowym od przekazanego lub postawionego do dyspozycji przez fundacj\u0119 rodzinn\u0105 bezpo\u015brednio lub po\u015brednio \u015bwiadczenia jest wi\u0119c obci\u0105\u017cona fundacja rodzinna wyp\u0142acaj\u0105ca te \u015bwiadczenia, a nie beneficjent.<\/p>\n\n\n\n<p class=\"text\">Nawi\u0105zuj\u0105c do powy\u017cszego, nale\u017cy zgodzi\u0107 si\u0119, \u017ce 15% podatek CIT od warto\u015bci wyp\u0142acanych przez Fundacj\u0119 \u015bwiadcze\u0144 nie jest potr\u0105cany z warto\u015bci wyp\u0142acanego \u015bwiadczenia zatem nie wyst\u0119puje w tym przypadku poj\u0119cie brutto ani netto gdy\u017c beneficjent zawsze dostaje \u015bwiadczenie w takiej wysoko\u015bci w jakiej wynika to ze statutu Fundacji oraz innych zasad ustalania warto\u015bci \u015bwiadczenia do wyp\u0142aty. [0111-KDIB1-2.4010.261.2023.1.DP]<\/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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