Family foundations in Poland are an increasingly popular form of property management and succession. In the context of the transparency of such entities, the question arises: are the registration files of a family foundation available for everyone to view?
Family foundations are entered into a dedicated register of family foundations maintained by the District Court in Piotrków Trybunalski. The register is public, but access to registration information is limited. Importantly, the register is not available in the IT system.
Within the scope of public information regarding the family foundation, to which everyone has access, include in particular:
- name of the foundation, its registered office, address, NIP and REGON numbers,
- the amount of the founding fund,
- data of members of the foundation’s bodies,
- the founder’s name and surname and correspondence address, if the founder is entitled to appoint the management board,
- the duration of the foundation, if specified,
- data regarding the foundation's statute,
- fiscal year,
- subject of the foundation's activities.
However, not all documents related to a family foundation are public. Internal records, such as the foundation's statute, the list of beneficiaries, or details about the foundation's assets, are legally protected and not available to outsiders. Only authorized persons have access to these documents, such as founders, beneficiaries, foundation bodies and selected administrative bodies and, importantly, persons who demonstrate their legal interest.
It is worth noting that this regulation differs from the one applicable to commercial law companies, where the registration files are publicly available to anyone interested. In contrast to the access to the registers maintained within the National Court Register, where commercial law companies are entered, access to information regarding a family foundation is not possible via the website.
This legal structure allows for a balance between transparency and privacy protection. Public access to key data provides control over the legality of the foundation's activities, while protecting property details from unauthorized disclosure.
