Fundacja rodzinna, może prowadzić działalność gospodarczą, jednak podkreślenia wymaga fakt, że zakres działalności gospodarczej, którą może prowadzić fundacja rodzinna, korzystając jednocześnie z preferencji podatkowych ograniczona została do:
- disposal of property, unless the property was acquired solely for the purpose of further disposal;
- renting, leasing or making property available for use on any other basis;
- joining commercial companies, investment funds, cooperatives and entities of a similar nature, having their registered office in the country or abroad, as well as participating in these companies, funds, cooperatives and entities;
- acquiring and selling securities, derivative instruments and similar rights;
- granting loans:
- capital companies in which the family foundation holds shares or stocks,
- partnerships in which the family foundation participates as a partner,
- beneficiaries;
- trading in foreign means of payment belonging to a family foundation for the purpose of making payments related to the activities of the family foundation;
- production of plant and animal products processed in a manner other than industrial, with the exception of processed plant and animal products obtained within the framework of special branches of agricultural production and products subject to excise duty, provided that the quantity of plant or animal products from own cultivation, breeding or breeding, used for the production of a given product constitutes at least 50% of that product;
- forest management.
Nadto, ustawa zastrzega, że działalność, o której mowa w dwóch ostatnich punktach, fundacja rodzinna może wykonywać wyłącznie w związku z prowadzonym gospodarstwem rolnym.
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