Poland: Real estate tax on parking space; re-registering sole proprietorship as private limited company

Court decisions

Court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following recent court decisions.

  • The Constitutional Tribunal on 18 October 2023 held (case SK 23/19) that subjecting parking spaces in multi-dwelling buildings with a separate land and mortgage register to a different real estate tax rate than in the case of a garage not under separate ownership constituted unequal treatment of taxable persons.
  • The Supreme Administrative Court on 12 October 2023 held (case file II FSK 327/21) that Article 93a(10(2) of the Polish Tax Code prevents double taxation of profits from income earned before re-registering a natural person’s sole proprietorship as a private limited company.
  • The Supreme Administrative Court on 12 October 2023 held (case file II FSK 397/22) that a band’s reimbursement of its members of the costs of using private vehicles for business purposes must be treated as the members’ revenue under their employment contract with the band under Article 12(1) of the PIT Act, and as such taxed jointly as revenue from an employment relationship.

Read an October 2023 report prepared by the KPMG member firm in Poland



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