On 11 June 2024, the bill amending the Act on the Agricultural Tax, the Act on the Local Taxes and Duties, the Act on the Forest Tax, and the Act on the Stamp Duty was added to the list of legislative work and policies of the Council of Ministers. The bill includes provisions regulating, inter alia, changes in the definitions of the terms “non-building structure” [Polish: budowla] and “building” [Polish: budynek]. The goal thereof is to dispel interpretation doubts regarding the currently applicable provisions and clarify the regulations in force to allow their correct application.
Key amendments to the real estate tax regime include:
- Introducing standalone definitions of “non-building structure” and “building” excluding references to non-tax regulations as well as enumerating the categories of structures qualified as non-building structures in the tax act (in form of a schedule thereto) .
The proposed solutions are to dispel doubts that currently appear in classification of certain structures (e.g., silos, tanks, or elevators) and clarify the rules for taxing certain complex (e.g., gas stations) and mixed structures (e.g., stadiums).
- Amendments to taxation of multi-car garages being part of residential buildings . A lower rate will be provided for residential buildings.
- Adding a provision to exclude application of real estate tax exemption for lands, buildings and, non-building structures making up railway infrastructure.
- Exempting buildings and non-building structures located in the airside areas of public airports from the real estate tax. Moreover, only the parts of land where such buildings and non-building structures are erected will be subject to this exemption.
- Limiting the subjective real estate tax exemption of research facilities.
- Imposing a requirement to submit, in 2025, information on real estate and works (IN-1) on co-owners of multi-car garages in residential buildings.
The bill will be developed by the Ministry of Finance and its adoption by the Council of Ministers is scheduled for Q3 2024.
For more information on the bill (in Polish) visit: Bill amending the Act on the Agricultural Tax, the Act on the Local Taxes and Duties, the Act on the Forest Tax, and the Act on the Stamp Duty.
