Fiscal changes its mind on payments to family foundation beneficiaries
The Director of the National Fiscal Information has changed his position on the PIT taxation of benefits paid to beneficiaries of a family foundation - in the case of funders who are spouses.
As Hubert Jarocinski of Thedy & Partners points out, until recently the tax authorities took the position that the payment of benefits to spouses remaining in the system of marital joint property is subject to PIT exemption only in the proportion in which the property was contributed to the family foundation by each of them.
This interpretation did not take into account the fact that spouses are counted among the closest circle of persons from the so-called ‘zero group’, who should benefit from the possibility of PIT exemption on payments received from the family foundation.
The director of the KIS, in the framework of the so-called self-control, changed his position and agreed with the applicant that the payment of benefits to spouses who are co-founders of the family foundation will be able to benefit from the full PIT exemption.
Consequently, in such a situation, the payment of the benefit from the family foundation is subject only to 15 per cent CIT, and on the part of the spouses it will be possible to apply the exemption in PIT (in part – on account of the property contributed by them, and in the remaining part on account of remaining in the ‘zero group’ in relation to the spouse who is the other founder of the foundation).
Individual interpretations by the Director of the National Tax Information of 25 June 2024, No. 0112-KDIL2-1.4011.114.2024.3.JK and 0112-KDIL2-1.4011.113.2024.3.JK