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Real Estate Tax

Learn how to properly calculate and manage your Real Estate Tax

Real Estate Tax (RET) in Poland is not only a fiscal burden, but brings many other challenges

Laws governing RET and other local taxes have been in place for over 25 years, but the many changes along the way have drastically changed their initial shape. In addition, not only the laws are changing, but also the judicature varies greatly. On the other hand companies often pay little attention to RET, focusing on other taxes such as CIT or VAT. Although the calculation of RET may seem simple, companies often make mistakes in interpreting the law and overpay the amount due. We estimate, that most firms could recover 15-20% of overpaid tax, which can be recovered up to 5 years back. 

RET

 

Most common challenges in RET

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

 

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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

 

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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. 

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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. 

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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. 

 

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Contact us

Bartosz Jasiołek

Bartosz Jasiołek

Partner, PwC Poland

Tel: +48 502 184 508

Aleksander Jarosz

Aleksander Jarosz

Starszy Menedżer, PwC Poland

Tel: +48 519 507 699

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