Poland: Tax on “additional” apartments

The regulations would mainly apply to funds purchasing real estate “in-bulk” and individuals owning a larger number of apartments.

The regulations would mainly apply to funds purchasing real estate “in-bulk” and individua

The Polish Prime Minister on 14 January 2023 announced that the government plans to issue regulations on the taxation of additional apartments.

The regulations would mainly apply to funds purchasing real estate “in-bulk” and individuals owning a larger number of apartments. It was suggested that the tax would apply to the sixth and subsequent apartments owned. The taxation mechanism itself would be similar to the existing capital duty, with a 6% tax rate.

Read a January 2023 report prepared by the KPMG member firm in Poland

 

 

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