New Polish real estate tax regulations take effect from 2025

Together with the beginning of 2025 new real estate tax (RET) regulations enter into force in Poland. The amendment was controversial, although the final changes do not constitute a revolution in the principles of taxation and particularly concern the scope of taxable property. Nonetheless, the changes are important in particular for business entities, which will be affected the most.

Rafał Kran and Łukasz Szatkowski, MDDP experts in Real Estate Team, underline that businesses, especially those based on a significant amount of real estate, structures, and equipment should consider full verification of the property to be taxed. The authors provide an insight into the key changes introduced under the new RET regulation:

“Despite the Ministry of Finance’s declared position on maintaining the fiscal status quo, the upcoming changes will certainly involve an increase in the fiscal burden with regard to RET for some enterprises. Those in the industrial sector should be particularly careful about their RET settlements in 2025”.

Our experts also explain the most controversial part of the introduced changes, which is the broad tax base for technical devices and industrial installations. From 2025, not only the technical aspect matters but also the function and use of an asset.

“Tanks, silos and other facilities related to storage have become particularly sensitive types of assets. The regulation provides for real estate taxation on all components, including the technical part, as structures” – Rafał Kran and Łukasz Szatkowski add.

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