{"id":219,"date":"2024-02-02T12:35:29","date_gmt":"2024-02-02T11:35:29","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/samodzielna-ksiegowosc-czy-to-mozliwe-2\/"},"modified":"2024-02-21T19:57:32","modified_gmt":"2024-02-21T18:57:32","slug":"opodatkowanie-fundacji-rodzinnej","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/02\/02\/opodatkowanie-fundacji-rodzinnej\/","title":{"rendered":"Opodatkowanie 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\">Opodatkowanie 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=\"2024-02-02T12:35:29+01:00\">\n\t\t2 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\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-scaled.jpg\" class=\"wp-image-1909 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/tyler-nix-V3dHmb1MOXM-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=\"#zwolnienia\" class=\"toc__link js-toc-link\">Zwolnienia podatkowe<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#schemat\" class=\"toc__link js-toc-link\">Schemat opodatkowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#CIT\" class=\"toc__link js-toc-link\">CIT fundacji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dywidendy\" class=\"toc__link js-toc-link\">Dywidendy<\/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\">Fundacja rodzinna, cho\u0107 jest relatywnie nowym organizmem w polskim prawie, cieszy si\u0119 do\u015b\u0107 du\u017cym powodzeniem w\u015br\u00f3d fundator\u00f3w chc\u0105cych zapewni\u0107 funkcjonowanie i sukcesj\u0119 rodzinnego biznesu. W poni\u017cszym wpisie omawiamy og\u00f3lne zasady opodatkowania fundacji rodzinnej.<\/p>\n\n\n\n<h2 id=\"PIT\" class=\"heading h-24\">Opodatkowanie beneficjent\u00f3w [PIT]<\/h2>\n\n\n\n<p class=\"text\">Beneficjenci fundacji rodzinnej [dalej: FR] to osoby fizyczne lub organizacje po\u017cytku publicznego wskazane w statucie FR i\/lub na li\u015bcie beneficjent\u00f3w FR uprawnione do otrzymywania okre\u015blonego rodzaju \u015bwiadcze\u0144 z FR. Fundator r\u00f3wnie\u017c mo\u017ce by\u0107 beneficjentem fundacji.<\/p>\n\n\n\n<p class=\"text\">Opodatkowanie podatkiem PIT \u015bwiadcze\u0144 otrzymywanych przez beneficjent\u00f3w od FR zale\u017cy od ich przynale\u017cno\u015bci do danych grup podatkowych na gruncie ustawy o podatku od spadk\u00f3w i darowizn.<\/p>\n\n\n\n<p class=\"text\">Beneficjenci z tzw. grupy zero s\u0105 zwolnieni z opodatkowania PIT \u015bwiadcze\u0144 przekazywanych na ich rzecz przez FR.<\/p>\n\n\n\n<p class=\"text\">Beneficjenci nale\u017c\u0105cy do tzw. grupy pierwszej oraz drugiej opodatkowani s\u0105 10% podatkiem PIT z tytu\u0142u otrzymywanych \u015bwiadcze\u0144.<\/p>\n\n\n\n<p class=\"text\">Z kolei wszyscy pozostali beneficjenci FR musz\u0105 zap\u0142aci\u0107 podatek PIT w wysoko\u015bci 15%.<br>Co istotne, podatek PIT pobierany jest przez FR, kt\u00f3ra pe\u0142ni w tych przypadkach rol\u0119 p\u0142atnika podatku. Jest to wa\u017cne r\u00f3wnie\u017c z perspektywy rachunkowo\u015bci fundacji, kt\u00f3ra musi ewidencjonowa\u0107 wyp\u0142aty w odpowiedni spos\u00f3b.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"zwolnienia\" class=\"heading h-24\">Zwolnienia z innych podatk\u00f3w i sk\u0142adek<\/h2>\n\n\n\n<p class=\"text\">Co istotne, beneficjenci FR korzystaj\u0105 z szeregu innych zwolnie\u0144 podatkowych. Przede wszystkim:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">nie podlegaj\u0105 opodatkowaniu podatkiem od spadk\u00f3w i darowizn<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">s\u0105 zwolnieni z daniny solidarno\u015bciowej<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">\u015bwiadczenia nie s\u0105 osk\u0142adkowane [ZUS, NFZ]<\/span><\/li>\n<\/ul>\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\">Schemat opodatkowania fundacji rodzinnej<\/h3>\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\/2023\/07\/Fundacja-rodzinna-opodatkowanie.png\" class=\"wp-image-1912\" width=\"1529\" height=\"1068\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie.png 1529w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie-768x536.png 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie-1280x894.png 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie-256x179.png 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie-1024x715.png 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/Fundacja-rodzinna-opodatkowanie-512x358.png 512w\" sizes=\"auto, (max-width: 1529px) 100vw, 1529px\" \/><\/figure>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"CIT\" class=\"heading h-24\">Opodatkowanie dzia\u0142alno\u015bci fundacji [CIT]<\/h2>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Opodatkowanie CIT fundacji zale\u017cy od rodzaju prowadzonej przez ni\u0105 dzia\u0142alno\u015bci gospodarczej. O ile dzia\u0142alno\u015b\u0107 gospodarcza FR mie\u015bci si\u0119 w katalogu dozwolonej dzia\u0142alno\u015bci, fundacja nie podlega opodatkowaniu CIT na bie\u017c\u0105co. <\/p>\n\n\n\n<p id=\"ksiegowosc-w-domu\" class=\"text\">Opodatkowanie CIT pojawia si\u0119 dopiero w momencie wyp\u0142aty \u015bwiadcze\u0144 do beneficjent\u00f3w lub jej likwidacji i przybiera zrycza\u0142towan\u0105 form\u0119 [bez mo\u017cliwo\u015bci rozpoznania koszt\u00f3w podatkowych]. Wysoko\u015b\u0107 opodatkowania \u015bwiadcze\u0144 zosta\u0142a ustalona na 15%. <\/p>\n\n\n\n<p class=\"text\">Opodatkowanie 15% wyst\u0105pi r\u00f3wnie\u017c w\u00f3wczas, gdy FR b\u0119dzie wyp\u0142aca\u0107 na rzecz beneficjenta lub fundatora tzw. ukryte zyski. <\/p>\n\n\n\n<p>Z kolei w przypadku prowadzenia przez FR dzia\u0142alno\u015bci gospodarczej wykraczaj\u0105cej poza dozwolony katalog, ustawodawca przewidzia\u0142 jej opodatkowanie CIT stawk\u0105 sankcyjn\u0105 w wysoko\u015bci 25%. Por\u00f3wnuj\u0105c stawk\u0119 do podstawowej stawki CIT z dzia\u0142alno\u015bci innych podatnik\u00f3w [19%], uwidacznia si\u0119 jej sankcyjny charakter.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"Dywidendy\" class=\"heading h-24\">Opodatkowanie dywidend do fundacji<\/h2>\n\n\n\n<p class=\"text\">Fundacje rodzinne mog\u0105 by\u0107 wsp\u00f3lnikami sp\u00f3\u0142ek kapita\u0142owych prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Dywidendy wyp\u0142acane z tych sp\u00f3\u0142ek na rzecz fundacji rodzinnych powinny korzysta\u0107 ze zwolnienia z CIT, taka bowiem by\u0142a racja wprowadzania przepis\u00f3w o fundacji rodzinnej.<\/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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