Property tax (RET)
We provide comprehensive support in settling real estate tax (RET), help minimize the risk of tax arrears and identify potential savings.
Significant changes in real estate tax in 2025
On July 4, 2023, the Constitutional Tribunal ruled that the definition of a structure in real estate tax regulations is unconstitutional due to its reference to provisions of the Building Law. This landmark ruling (Case No. SK 14/21) paves the way for extensive changes in the real estate taxation system.
A new definition of a structure will be introduced into the Local Taxes and Fees Act within 18 months, meaning the changes will come into effect in 2025. It is expected that the new taxation rules will bring significant changes for property owners, particularly in relation to commercial and industrial structures.
What will change?
In 2025, significant changes in real estate tax will be introduced, potentially affecting the annual tax liability. The new regulations will include, among others:
- Prohibiting the taxation of tanks under building tax regulations,
- Introducing a broad definition of construction equipment, which may be taxed as structures,
- Increased risk of taxing objects located within buildings.
This amendment may impact every real estate tax payer. Therefore, every property owner should carefully review their assets
How can we help?
Securing the taxpayer’s position against changes in regulatory interpretations:
- Preparing applications for tax rulings concerning problematic assets;
- Assessing risks related to the taxpayer’s property;
- Developing an action strategy tailored to the taxpayer’s specifics and their relationship with local authorities (JST);
- Representing the taxpayer in proceedings to obtain a tax ruling.
Advisory and support for ongoing real estate tax (RET) settlements:
- Preparing declarations for RET;
- Creating and reviewing asset registry entries and fixed asset management procedures;
- Preparing inventories and measurements of usable space;
- Assessing fixed assets to determine whether they are subject to RET taxation.
Tax impact analysis of planned real estate investments:
- Analyzing the tax impact of planned investments, including location recommendations;
- Reviewing contracts for tax risks and proposing modifications.
Support for taxpayers during audits and tax proceedings:
- Comprehensive support during audits or tax proceedings conducted by local tax authorities;
- Developing and implementing a defense strategy for the taxpayer’s adopted settlement methods during the audited period;
- Providing assistance in court-administrative proceedings;
- Support in applying for relief concerning RET arrears (e.g., installment payments, deferred payment deadlines).
Effective identification and recovery of overpaid real estate tax:
- Detailed determination and analysis of the factual situation;
- Verifying the correctness of declared tax bases;
- Assessing the validity of submitting an application for overpayment and recovery;
- Supporting the acquisition of expert opinions for the overpayment application;
- Preparing legal and technical arguments regarding taxable items;
- Drafting overpayment applications;
- Providing comprehensive support throughout the overpayment process, including potential court-administrative proceedings.
Advice on tax reliefs and exemptions (RET):
- Providing advice on reliefs for ongoing investments and Covid-19-related reliefs;
- Representing clients in discussions with local governments regarding RET reliefs.
Independent legal-tax opinions on RET
- Independent assessment of problematic issues;
- Preparing opinions on substantive and procedural issues related to RET.
Regulatory advice on RET:
- Comprehensive assessment or review of legal solutions (existing or planned);
- Analyzing applicable laws and monitoring the legislative process;
- Preparing opinions on planned legislative changes;
- Drafting legal acts, justifications, and regulatory impact assessments.
Verification of the correctness of real estate tax (RET) asset taxation:
- Conducting a comprehensive review of RET settlements, with full risk assessment and identification of potential tax savings;
- Verifying RET settlement procedures used by the taxpayer.
Trusted us
Why choose us?
Awarded for our contribution to economic development, commitment to the principles of corporate social responsibility, and the creation of a strong and recognizable brand.
Recognition for companies that uphold high standards in business operations, guaranteeing the highest quality of service in 2024.
Awarded for actions based on the principles of corporate social responsibility, an effective policy towards employees and clients, as well as numerous social projects.
Ranked in the 2024 tax advisory firm ranking by Rzeczpospolita.
Have a questions? Let’s talk!
Our team responds really quickly. Check it out!
- kancelaria@staniekandpartners.com
- +48 534 535 508
- NIP: 8992913267
- REGON: 520686986