Advice for the affluent
Posts from category Advice for the affluent.
Family foundation – Tax aspects of foundation distributions to beneficiaries
Do you know how Family Foundation income is taxed? In our latest post, we look at the taxation aspects at the stage of benefit payments to beneficiaries. Find out what the situation is when a foundation is dissolved, what the CIT rules are, or what the tax consequences are for “zero tax group” benefits. We also address the transfer of assets and benefits to the founder and beneficiaries, as well as the potential consequences for third parties who are not beneficiaries or funders.
Investment fund – tax status
Investment funds offer investors the opportunity to collectively invest their money, in accordance with regulations, into various securities and other property rights. In Poland, there are three types of investment funds: open-ended (FIO), specialized open-ended (SFIO) and closed-ended (FIZ), which differ in their tax statuses, among other things.
Investment fund as part of planned succession
An investment fund – in addition to its main purpose of investing in selected financial instruments – can play an important role in the succession of an asset or business. Read the article and find out more.
Opportunities and risks of FIZ operation
Among the main advantages of Closed-End Investment Funds (FIZ) is the diversification of the economic risks incurred by entrusting funds to an entity that specializes in making investments, i.e. an investment fund company.
Use of investment fund for planned investments
An investment fund – in addition to its standard function of investing the money collected – can act as a “holding company” for carrying out specific investments.
Conversion of a sole proprietorship
Risk management, especially in the area of legal liability, is important in any rapidly growing business. It is important for entrepreneurs to realize the possible consequences of business failures, which can affect their personal financial situation. Accordingly, many companies are looking to reduce their liability through various forms of business transformation. In this article, we take under our microscope the various options available to sole proprietorships – from transformation into a sole proprietorship, to contribution of a sole proprietorship to a newly formed company, to options related to limited partnerships.