Law & Numbers - News Tax

Changes in the real estate tax

07.09.2015 (Poland)

Starting from 1 January 2016, provisions amending the Act on Local Taxes and Levies, including the real estate tax, will come into effect.

The new wording of the regulations sets out precisely the manner of calculating a share in a common property for the purposes of assessing the real estate tax. So far, the owner of a self-contained unit has calculated his/her share in a common property by referring the usable area of his/her unit (along with the area of any appurtenances) to the usable area of the entire building (all the units, staircases etc.). The resulting share in the common property was quite insignificant, and so, consequently, was the real estate tax payable. In accordance with the new regulations, a share in a common property will correspond to the relation of the unit’s usable area along with the area of any appurtenances to the total usable area of all the units with appurtenances. Thus, when calculating a share in a common property, the area of staircases, for example, will not be taken into account.
The amendment also includes changes to taxpayers’ responsibility as regards their tax liabilities for car parks in the event that they own fractions thereof. So far, the revenue office could have required one co-owner of a car park to pay tax for the entire area, regardless of his/her share of the ownership title. Under the new regulations, a taxpayer’s liability will be limited to just a levy proportionally corresponding to his/her share in the title.
The new regulations also introduce changes to the definitions of land, buildings and building structures relating to business activity. So far, the act provided for limitations on taxes on buildings and building structures that, for technical reasons, could not be used for business activity. Under the new legal regime, the term “technical reasons” is replaced by “durable exclusion of buildings or building structures, or parts thereof from use.” The exclusion will take place based on an administrative decision issued by a building supervisory authority or a mining supervisory authority.

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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