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In 2023, the Polish Constitutional Court issued a ruling that challenged the current regulations on the definition of structures, declaring them unconstitutional. This decision forced the legislature to introduce new definitions, which represents a real revolution in the Polish real estate tax system.
From the beginning of 2025, the definition of “building” used for Polish real estate tax purposes will change.
A facility raised as a result of construction works that:
The definition of a “building” does not include a facility in which bulk materials, materials in pieces, or materials in liquid or gaseous form are or can be stored, if the primary technical parameter determining the structure’s purpose is its capacity.
A facility permanently attached to the ground is one that has a physical connection to the ground, providing stability and protection against external factors. It is not sufficient to simply place an object on the ground; a permanent connection is required.
The definition of a structure has been divided into five categories, that do not refer to the definition stated in the Polish Construction Law Act.
Annex no. 4 has been developed, containing a closed catalogue of facilities considered to be structures.
These include facilities erected as a result of construction works, even if they are part of a structure not specified in the Act:
The facilities listed in Annex No. 4 to the Act, as well as installations ensuring their intended use, are included.
An object permanently attached to the ground is one that has a physical connection to the ground, providing stability and protection against external factors.
It is not enough to just place an object on the ground; a permanent connection is required.
Exceptions: Mobile objects, such as containers, that are not permanently attached to the ground do not meet this definition.
The catalogue of buildings specified in the Annex no. 4 – examples
1. Outdoor sports facility other than those listed in item 2.
2. Stadium field, players’ tunnel, stands – included in the stadium
3. Amphitheater
4. Raw water tank, process hall, treated water retention tank, wash water clarifier – included in the water treatment plant
5. Catchment station, treated wastewater pumping station, primary settling tank, secondary settling tank, biological reactor, aerobic chamber, separation chamber, hypoxic chamber, anaerobic chamber, gravity thickener, sludge dewatering installation, degassing installation, excessive sludge thickening station, acetic acid dosing station, filtrate liquid equalization tank, pumping station for recirculated and excessive sludge, predenitrification chamber – included in the wastewater treatment plant
6. A facility in which bulk materials, materials occurring in pieces, or materials in liquid or gaseous form are or can be stored, the basic technical parameter of which determining its purpose is its capacity, other than those listed in item 4 and item 5.
10. Container facility permanently attached to the ground
11. Shed excluding sheds listed in Article 1a (1) item 2a (C)
12. Pole foundation for cable line, foundation, support structure, free-standing antenna mast, free-standing tower, telecom rack, telecom pole – included in the telecommunications network;
16. Road, entrance, exit from the road, parking bay;
18. Bridge, overpass, flyover, culvert, crossing;
24. Parking lot outside the building, parking area, storage area, dumpster area, driveway, canopy;
25. Free-standing: tower, mast, outdoor lighting, and free-standing permanently attached to the ground: industrial installation other than those listed in the Annex, billboard, advertising device;
28. Tent cover, inflatable shell, shooting range, street kiosk, street sales pavilion, exhibition pavilion – permanently attached to the ground
The proposed definition of structures is aimed at preserving the fiscal status quo of the scope of taxation as much as possible, by transferring the objects indicated in the Construction Law, which are structures, and construction equipment to the proposed Annex No. 4 to the Law on Local Taxes and Fees, which contains a catalog of structures, and to Article 1a(1)(2)(b-e).
Most taxpayers will be able to take advantage of the extended deadline for filing a tax return under the new rules – March 2025.
It is the taxpayer’s responsibility to correctly classify individual objects for real estate tax purposes.
In the case of structures, the tax base very often results from the inclusion of a particular object in the depreciation table for CIT purposes.
In the case of infrastructure facilities, ESG facilities and transmission infrastructure, in some cases the changes expand the scope of taxation.
The new concept of permanent connection to the ground results in an expansion of the scope of taxation.
On October 15, 2024, a webinar titled “New Polish Real Estate Tax – What Awaits Taxpayers in 2025?” took place. During the event, Piotr Zając, Managing Director and Partner at Accace Poland, and Piotr Roszkowski, Associate Director for Industrial & Logistics at Axi Immo Group, shared essential insights and practical guidance to help taxpayers prepare effectively for the forthcoming changes. We cordially invite you to explore the Q&A, compiled from questions raised during the webinar.
Axi Immo Group, Poland’s largest commercial real estate advisory firm, was a partner of the event.
About Accace
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About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
