Real Estate Tax

What does the obligation to pay real estate tax arise from and how to correctly determine its amount? 

For the proper settlement of investments and the correct determination of the real estate tax rate, it is particularly useful to know the tax classification of building structures. However, its principles may be problematic – especially if the taxpayer does not know well the regulations in force in Poland and current judgments of administrative courts. By consulting an advisor, an entrepreneur preparing to pay real estate tax can not only gain a lot, but also avoid unexpected unpleasantness.

What is real estate tax and who is obliged to pay it?

Real estate tax is a local tax charged on land, buildings and structures. The owners of real estate or buildings, their autonomous possessors, perpetual usufructuaries of land and owners of real estate (or parts thereof) owned by the State Treasury or a local government unit are obliged to pay it. 

The payment of real estate tax for a building, structure or land subject to taxation is transferred by the taxpayer to the commune office on the territory of which the real estate is located.

Why is it worth using real estate tax advisory support?

Does Polish tax law clearly define a construction object that we must settle as a building or structure? Are owned buildings subject to taxation on the total area, usable area or value? What real estate tax rates should we use? These are just some of the doubts that may arise in the context of real estate tax. In the jungle of unclear regulations, a wide range of individual positions and methods of conduct adopted by individual commune offices and the dynamic environment of constantly changing case law, it is easy to make a mistake. 

Thanks to the support of RSM Poland advisors, you no longer have to think about problematic issues related to real estate tax. Your role will be to send us source documents and answers to the questions asked, and we will classify the building structures, determine the correct real estate tax rates and deal with contacts with officials and the rest of the tasks necessary to settle liabilities. 

How do we assist in meeting the obligation to pay real estate tax?

As part of the services offered by RSM Poland in the field of real estate tax:

• we conduct tax analyzes regarding real estate tax, 
• we perform tax classification of building structures and provide support in the process of assigning Fixed Asset Classification numbers to fixed assets, 
• we prepare calculations for real estate tax purposes and identify when the real estate tax obligation occurred,
• we prepare the content of DN-1 tax returns (including annexes) and make adjustments to them,
• we prepare applications for individual interpretation,
• we settle greenfield investments (investments directly undertaken by enterprises).

What entities do we help prepare information and declarations for real estate tax purposes?

The entities that have chosen our services include: manufacturing companies, warehouse centers, companies with office buildings or shopping centers, as well as companies operating in the renewable energy industry, with, among others, photovoltaic farms.

If you have any doubts about real estate tax issues, please contact our experts.

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