The subject of the research is the special forms of managing public funds in Poland and Germany aimed at supporting forestry in these countries. The comparative study focused on the Polish Forest Fund and the German Waldklimafonds. The hypothesis was posed that although these funds are based on similar axiological and purposive foundations, their structure, organization, financial resources, and operational principles differ between the countries under study. To verify this hypothesis, the objectives behind the establishment of these funds, their principles, scope of operation, and the amount of financial resources were analyzed. The conducted research facilitated an exchange of experiences regarding forest resource protection through specialized funds implemented in neighboring countries. This issue is of particular importance in the context of the European Union's environmental policy and may contribute to improving and enhancing the efficiency of the legal systems of the studied countries in the area of forest resource protection. The findings revealed that although both funds aim to protect forests, they differ in their mechanisms for achieving this goal. The Polish Forest Fund has a broader scope, as it also addresses biodiversity protection, whereas the German Waldklimafonds focuses primarily on adapting forests to climate change as part of efforts toward carbon neutrality.