Poland: Amendments to capital duty and perpetual usufruct provisions; proposed tax changes related to e-administration

Tax-related legislative developments

Tax-related legislative developments

The KPMG member firm in Poland prepared reports about the following recent tax-related legislative developments.

  • The president on 25 July 2023 signed into law the Act of 26 May 2023 amending the Act on Municipal Self-Government, the Act of Social Forms of Housing Promotion, the Act on Real Estate Trading and Management, the Capital Duty Act and certain other acts. The new Act, which will become effective 30 days after promulgation, includes the following amendments:
    • New arm’s length model of payment for land sold to perpetual usufructuaries
    • 6% capital duty (PCC) rate on the purchase of the sixth and subsequent residential premises, in one or more buildings built on a single plot of land
    • Abolition of 2% capital duty on buying second-hand real estate, if it is the buyer's first property owned
  • A government bill amending certain acts due to development of e-administration was submitted before the Sejm. The bill includes:
    • Amendments related to establishing the electronic power of attorney register and introducing e-power of attorney
    •  Amendments related to introducing an integrated analytics platform
    • Amendments to the Polish Tax Code, making it possible for a minister competent for digitization matters to access data from the Central Register of Tax Data
    • Amendments to the Act on statutory auditors, audit companies and public supervision

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



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