Law & Numbers - News Tax

Changes in the Act on Local Taxes and Levies

07.09.2015 (Poland)

On 11 September 2015, amendments to the Act on Local Taxes and Levies will come into effect. According to the new regulations, local councils will be able to charge owners (autonomous possessors) of properties and building structures as well as perpetual usufructuaries of land with a new quasi-tax, namely an advertising levy. The levy will be assessed on billboards or advertising devices located on properties or building structures.

The levy will be composed of two elements: (i) a fixed one of up to PLN 2.5 per day regardless of the area of the billboard or advertising device, and (ii) a variable one that will depend on the area of the billboard or advertising device, amounting up to PLN 0.2 per 1m2.
The levy will be charged whether or not an advertisement is displayed on the billboard or advertising device. However, it will not be charged if the billboard or advertising device:
(i) is not visible from publicly accessible areas,
(ii) is a signboard, provided it complies with the rules and conditions for locating landscaping elements, billboards, advertising devices and fences,
(iii) is installed to comply with an obligation imposed by law,
(iv) is meant to show information commemorating people, events or information relating to the activities of churches.
Starting from 11 September, the definition of a building structure for the purpose of the real estate tax will be broadened. Therefore, any advertising boards and devices that are permanently attached to land will be subject to tax. The resulting doubt as to how the new advertising levy relates to the broadened scope of tax on building structures is dispelled by the regulations. According to these, the amount of the real estate tax paid on a billboard or other advertising device will be credited towards the advertising levy.

For more information please contact:

Agnieszka Wierzbicka
Rączkowski, Kwieciński, Adwokaci
Phone: +48 22 292 03 59

Karol Kozłowski
Rączkowski, Kwieciński, Adwokaci
Phone: +48 22 292 03 15

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