In connection with public consultations conducted by the Ministry of Finance Polish Chamber of Commercial Real Estate Association (PINK) submitted comments to the draft act on agricultural tax, local taxes and fees, the act on forest tax and the act on stamp duty (no. UD72 in the List of legislative and programmatic works of the Council of Ministers).
The project provides, among other things:
- introducing an autonomous definition of the term "structure" into the Act on Local Taxes and Fees without referring to non-tax provisions, as well as specifying the categories of objects classified as structures in the Tax Act (in the form of an annex to the Act):
- the project defines the building as:
- facilities listed in the annex to the Act, as well as installations and equipment, if they constitute a technical and operational whole together with that facility;
- construction parts of devices that are not part of the structures referred to above;
- construction parts of wind farms and nuclear power plants;
- foundations for machines and devices, technically separate from these machines and devices;
- connections to the building structure – made using construction products;
- introducing an autonomous definition of the concept of "building" into the Act on Local Taxes and Fees without reference to non-tax provisions:
- a building shall be understood as a facility, together with installations ensuring its use in accordance with its intended purpose, constructed using construction products, which is permanently attached to the ground, separated from space by means of building partitions and has foundations and a roof, also in the case where it is part of outdoor sports facilities and recreational facilities; water treatment plants; sewage treatment plants; defensive structures (fortifications) and protective structures; pedestrian crossings: above-ground and underground and pedestrian routes; hydrotechnical structures;
- solutions aimed at unambiguously qualifying complex or heterogeneous objects for property tax purposes.
The content of the project is available here, the content of the attachment is available here. The Act would enter into force in its main scope on January 1, 2025.
The letter from the PINK Association with comments on the Act can be found here HERE
We would like to thank the members of the Polish Chamber of Commercial Real Estate (PINK) for their comments!!!