Foundations in Poland are frequently used legal entities in this country, part of Polish non-governmental organizations (NGOs). The purpose of opening a foundation in Poland must be beneficial in terms of social circumstances or economically. Below, our specialized company formation agents in Poland offer a comprehensive guide on the types of foundations in Poland, management structures and how to establish such a NGO.
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Types of foundations in Poland
Polish foundations can be categorized in three main types, based on the specific founders that manage the structure. In order to set up a foundation in Poland, the primary step is to choose one of the categories available, such as:
- Private foundations: founded and managed by individuals;
- Corporate foundations: established and organized by companies across Poland;
- Public foundations in Poland: founded and managed by public entities in this country.
Find more support from our company formation agents in Poland in order to follow the effective steps of opening a Polish foundation. We can also help you if you need to open a company in another country, such as Malta, where the time frame for incorporation is 1-2 weeks, compared to 2-3 weeks in Poland.
Steps to establish a foundation in Poland
The essential requirements to set up a foundation in Poland are based upon important steps that need to be followed. This process imposed by the Polish authorities includes:
- Draft the Foundation Act: this act determines purpose of the structure and the amount of the fund specified for the foundation. It must be created in a notarial form;
- Creation of the Foundation Statute: this kind of act outlines the operational status of the foundation in Poland. It is equivalent to the Articles of Association;
- Appointment of the Board of Directors: it should consist of at least 2 members;
- Final registration of the foundation in Poland through the National Court Register (KRS).
For more information regarding Polish company formation and establishment of a foundation in Poland, our specialists can offer professional assistance. They can also assist you if you want to open a Polish company.
Documents to register a foundation in Poland
The foundation’s management board in Poland have the obligation to submit the application of registration before becoming an active NGO in Poland. Submission of the registration forms comes along with the following documentation requirements:
- Official declaration on the establishment of the foundation in Poland (Foundation Act);
- Declaration to indicate the competent minister which regulated the foundation in Poland;
- Foundation’s Statute officially signed by the founder;
- Data on the members of the board: statements of their addresses;
- Register fees payment confirmation;
- Written consent of the individuals appointed by the management board.
Our specialized company formation team can offer support in the preparation of the documents in order to set up a foundation in Poland, as well as to register a company in Poland.
Taxation of foundations in Poland
Foundations in Poland have the eligibility to be exempted from the corporate income tax, with the condition to participate and engage in public benefit activities, such as: charity, educational purposes, healthcare development, etc. In this way, the Polish foundation’s statute must entitle this kind of purposes and all incomes must be used for them.
Also, foundations in Poland have the obligative to maintain clear financial records and submit annual reports to the National Court Register (KRS).
Data on public foundations and NGOs in Poland
Based on official statistical data offered by the authorities in this country, public Polish non-profit organizations and foundations have registered the following data in the period 2023-2024:
- In 2024, 9,200 public NGOs received 1.5% of the personal income tax in Poland, the average amount being 210,300 PLN;
- At the end of 2023, there were 9800 active public NGOs registered in Poland, representing 9.2% of active NGOs, including public foundations in Poland and associations.
Furthermore, our company formation agency offers a wide range of services related to business across the country, including Polish accounting services. For annual financial statements, taxation matters and payroll issues, our accountants in Poland are at your disposal.
For more information with regard to how to open a foundation in Poland, do not hesitate to contact us.