Family foundations only for singles? Controversial individual interpretations regarding disbursements from a family foundation established jointly by spouses
According to individual interpretations of 30 April 2024 issued by the Head of the National Tax Chamber, benefits paid from a family foundation to the founding spouses are subject to partial personal income tax (ref. 0112-KDIL2-1.4011.113.2024.2.JK and 0112-KDIL2-1.4011.114.2024.2.JK).