Sejm has accepted the new legislation on construction law, which changes the definition of a building object. If the President signs the Act, the change may be highly significant for the real property tax. The new legislation defines a building object as a building with installations and technical appliances for exploitation of the building. The new definition tries to restrict the meaning of a “building” to such elements only which constitute the building and installations and appliances for exploitation of the building. Appliances other than those for exploitation of the building would be treated as a separate structure.
Taxpayers will still have to pay real property tax due for buildings they have. However, it seems that the tax will also be applicable to structures contained in the building. The tax on buildings is calculated depending on their floorage whereas the tax on structures is paid depending on their values. The changes may result in a considerable increase of fiscal dues.
Contact: Paweł Nowak, pn@pnplaw.pl