The aim of this study is to analyse the relevant legislation in order to identify the legal provisions that set out the founder’s obligations regarding the determination of the tax base for the income of a foreign controlled entity that is a family foundation. The dogmatic analysis of the provisions of the ATA Directive and the Personal Income Tax Act made it possible to conclude that the provisions of the ATA Directive regulating the method of determining the basis for calculating the tax when taxing the income of a controlled foreign company have not been fully correctly transposed into the Polish legal system.