Draft legislation amending the real estate tax regime was announced on June 11, 2024.
Key amendments include:
- Introduction of standalone definitions of “non-building structure” and “building” (i.e., excluding references to non-tax regulations and enumerating the categories of structures qualified as non-building structures) in order to clarify current uncertainties in the 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 that are part of residential buildings
- Exclusion of application of real estate tax exemption for lands, buildings and, non-building structures making up railway infrastructure
- Exemption for buildings and non-building structures located in the airside areas of public airports
- Limits to the subjective real estate tax exemption for research facilities
The bill will be developed by the Ministry of Finance and its adoption by the Council of Ministers is scheduled for Q3 2024.
Read a June 2024 report prepared by the KPMG member firm in Poland