At the beginning of 2025, revolutionary changes to the real estate tax came into effect, posing new challenges for businesses. Despite the Ministry of Finance’s announcements expressing a desire to maintain fiscal status quo, for many taxpayers this means the need to update the list of facilities that must be reported for taxation.
The applicable definitions of “building” and “structure” no longer refer to construction law. As a result, taxpayers should now be able to determine what is subject to real estate tax without needing to be familiar with construction regulations.
However, the new regulations may carry a risk of error in situations where businesses have previously relied on construction documentation to determine what should be taxed. From this year onward, such an approach will be inappropriate, although construction documents may still serve as a useful source of detailed information.
The impact of these changes on the amount of tax due will depend not only on the content of the new provisions but also on how real estate and construction facilities are recorded in the fixed asset register. Any discrepancies in the register may also lead to errors in tax settlements (overpayments or arrears).
The amended real estate tax regulations are not limited to the revised definitions of buildings and structures—separated now from construction law—but also include the introduction of terms previously undefined in the tax law, such as “construction facility” and “permanent attachment to the land”.
In 2025, taxpayers were exceptionally allowed to submit the DN-1 declaration later than usual – i.e., not by the end of January, but by March 31. However, this additional time was not always sufficient for businesses to conduct a thorough review of their assets and to assess the impact of the new regulations on their tax liabilities, which may expose them to tax authorities’ audits.
Moreover, during 2025, the first court rulings related to the new regulations will begin to emerge, potentially influencing the tax authorities’ audit activities.
Therefore, it is advisable to carry out an in-depth correctness review of tax settlements and procedures related to the capitalization of expenditures on fixed assets well in advance. MDDP experts are at your disposal to help plan the scope and timing of a tax audit. The results of an audit conducted by MDDP will provide you not only with reliable information regarding the need to file a potential correction to your tax declaration, but also with arguments to support your current position in case of any doubts raised by the tax authorities.
Feel free to contact us
Rafał Kran
Partner | Tax adviser
E: rafal.kran@mddp.pl
T: +48 693 290 919
Łukasz Szatkowski
Manager
E: lukasz.szatkowski@mddp.pl
T: +48 570 898 499