A family foundation is an effective tool for asset protection and succession planning in family‑owned businesses. It helps prevent conflicts, secure assets and ensure business stability for generations. However, establishing a family foundation requires a well‑designed statute, clear distribution rules, strong governance mechanisms and tax optimisation.

At Destrier, we design family foundations that combine business objectives with family values — from the statute concept and tax planning to implementing accounting and compliance. With our support, your foundation will operate lawfully and achieve its goals without unnecessary risks.

Why a Family Foundation (and What Determines Its Success)?

A family foundation is a succession tool that protects assets and structures relationships between generations. But simply registering a foundation does not guarantee success — the outcome depends on the quality of the documents and the underlying structure.

The founding act and the statute must precisely define the rules for granting benefits: who the beneficiaries are, under what conditions they receive distributions, and according to what algorithm the funds are allocated. Governance is equally important — the composition of the bodies, terms of office, quorum rules and mechanisms preventing conflicts of interest.

The cost of establishing a family foundation goes beyond registration fees. It includes CIT, withholding tax on distributions and tax relations with operating companies. Accounting for a family foundation requires dedicated accounting policies, reporting frameworks and audit‑ready documentation.

Our Support

We assist you at every stage — from the first discussions about family goals, through registration, to ongoing support for an operating foundation.

Establishing a Family Foundation

We guide you through the entire process step by step — drafting the statute, defining beneficiaries and designing distribution rules. We prepare all documents required for entry into the register of family foundations.

Taxes and Distributions

We develop the tax model, plan the distribution schedule and optimise the structure with regard to withholding tax.

Governance and Compliance

We create internal regulations, decision‑making procedures and conflict‑prevention mechanisms.

Accounting and Reporting

We provide full accounting services for the family foundation, develop accounting policies and prepare audit documentation.Benefit from Our Experience

At Destrier Law Firm, we understand that managing legal and financial matters simultaneously can be challenging. That’s why our team of specialists is ready to support you — so you can focus on growing your business.

Invest in the Synergy of Law and Finance – Contact Us

We invite you to a free consultation to discuss the individual needs of your company. With Destrier, you gain a partner who will take care of both the legal and financial aspects of your business.

Foundation Investments

We advise on investment policy, including shares, stocks, real estate and both active and passive strategies.

Our Process

1. Family goals workshop and asset mapping – defining family objectives and conducting a comprehensive asset inventory.
2. Statute and governance design – preparing the foundation statute and governance structure.
3. Tax optimisation plan – developing tax‑efficient solutions for distributions and ongoing operations.
4. Registration in the family foundation register – handling all formalities and completing the registration process.
5. Implementation of operational processes – establishing day‑to‑day operational procedures.
6. Accounting setup and reporting schedule – launching the foundation’s accounting and reporting framework.

Benefits

A properly structured foundation ensures secure succession without inheritance disputes. Beneficiaries receive clear and transparent distribution rules. The foundation operates in full compliance with tax and accounting regulations.

Common Mistakes

A vague statute leads to interpretational disputes. Lack of mechanisms for amendments makes the structure too rigid. Underestimating operational costs results in liquidity issues. We help you avoid these pitfalls from the design stage onward.