Real estate tax 2025

Revolutionary changes in real estate taxation

Starting in 2025, taxpayers will face a revolution in real estate tax. As a result of a July 4, 2023 Constitutional Court ruling, the scope of taxation on structures and buildings will be changed. It is certain that the new regulation will no longer refer to the construction law, as is the case now. Taxpayers should be able to determine what is subject to the PON tax without seeking definitions in the construction regulations.

The impact of these changes on the amount of tax will depend not only on the content of the new regulations, but also on how real estate and building structures are included in fixed asset register. Potential discrepancies in the register may result in irregularities in tax settlements (overpayments, arrears).

On November 19, 2024, the Parliament passed amendments to the real estate tax regulations, involving not only the modification of the current definitions of building and structure and their separation from the construction law, but also the introduction of completely new terms of “permanent connection to the land” and “building structures”. Thus, the changes awaiting taxpayers go beyond the Ministry of Finance’s announced desire to preserve the fiscal status quo.

In 2025, taxpayers will exceptionally have the option of filing the DN-1 return later than usual, i.e. not by January 31, but by the end of March. Importantly, the exercise of this right will require taxpayers to take a number of actions, i.e., among other things, to submit a written notice to the competent authority and to calculate and pay tax instalments based on the amount of liability for 2024.

Therefore, it is advisable to make an in-depth examination of the correctness of tax settlements and procedures for accounting for fixed asset expenditures well in advance. MDDP experts are at your disposal to plan the scope and timing of the tax audit. The results of MDDP’s audit will definitely make it easier and shorter for you to apply the new definitions to individual assets in order to file a correct return for 2025.

 

Feel free to contact us

Rafal Kran kwadrat
Rafał Kran

Partner | Tax adviser
E: rafal.kran@mddp.pl
T: +48 693 290 919

Lukasz Szatkowski kwadrat
Łukasz Szatkowski

Manager
E: lukasz.szatkowski@mddp.pl
T: +48 570 898 499

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