The new amendments enacted by the Polish authorities refer to the concept of structure, as defined by law, and thus allow for a reduction of the property tax. According to the new legislative changes, a structure is considered taxable if it is a building foundation in industrial services. The previous definition was broader and also included the value of the devices and technical parts associated with the construction. 

 

Other changes include the introduction of a different tax calculation method for common building property: now owners are taxed to the extent of their participation in the common property. Before the enactment of these changes, premises could have been separated through a small area, thus reducing the effective percentage of utilized usable area of the premises within the whole building. This was practiced by shopping centers or warehouses. 

 

 

The new billboard fee has been introduced together with the new amendments to the RET. This fee will be implemented by local authorities, according to the community’s specific rules for placing advertisement constructions or billboards. The individuals who own the property where the billboard or advertisement structure is places will have to pay the billboard fee. Its value cannot exceed 2.5 PLN for fixed installations and 0.20 PLN for square meter of advertisement area. In cases where the advertisement structure is subject to the real estate tax, the amount of the tax reduces the amount of the billboard fee. The billboard fee is payable even if no actual advertisement is placed at a certain time on the board.

 

For more information about property purchase and the taxes associated with owning buildings or land here, please contact our Polish law firm.