Commercial property tax in Poland – new rules from 2019
- July 14, 2019
- Posted by: Marcelina Szwed-Ziemichód
- Category: CIT, PIT, Tax
The rules of taxation of so-called commercial properties, or buildings for rent or for use under another similar contract (e.g. a lease) in Poland, have changed significantly since 1 January 2019. The scope of the tax has changed to a large degree. It covers a considerably wider circle of property owners than before due to the fact of covering all buildings, regardless of their nature, whenever their value exceeds the statutory minimum amount.