Inconclusive regulations
Solutions: In reality the way RET works in Poland is regulated by court practice. Companies need to constantly monitor judicature and refrain from making hastly decisions based on one court sentence. It is also worthwile to periodically review filed returns
Differing interpretation of law in municipalities
Solution: Make sure to use a unified approach to to making calculations. Firs of all try to identify cases, where similar assets are taxed differently
Incoherent DN-1 return template
Solution: Currently in most of the 2 500 municipalities the DN-1 return looks different. A quick solution would be the introduction of a unified countrywide template, which should have the option to be filed electronically.
Taxation regardless of usage
Solution: Currently any real estate generates the same tax burden, whether it is in use or not. There are ways of utilising "jobless" assets in a way, which allows for a tax exemption, but they need to be well prepared.
Double role of municipalities - beneficiary and decision maker
Solution: The situation, in which the body issuing decision is simultaneously their beneficiary is uncommon. When starting a recovery proceeding it is worth remembering that our goal is the correction of a previous mistake and the correctness of our returns, not financial gain.
