Possibility to reduce the real estate tax rate

Important information for:

1. businesspersons who own real estate that is subject to real estate tax despite not being used for business purposes
2. owners of hotels, guesthouses and other real estate that are currently not used due to COVID-19 restrictions.

Justifications to the judgments of the Supreme Administrative Court known to us show that the judgment of the Constitutional Tribunal of 24 February this year on taxation of real estate owned by businesspersons (file reference No. SK 39/19) applies not only to natural persons.

Therefore, businesspersons who, on the basis of tax returns, have so far paid the highest tax rates on real estate that is not actually used for business activities, should consider taking steps aimed at significant reduction of the tax rate.

The information should in particular be of interest to those businesses who have parking spaces located in a residential building. They can reduce the amount of the real estate tax by several zlotys for each m2 of space.

It is worth adding that the judgment of the Constitutional Tribunal may be the basis for reducing the tax paid also in relation to facilities such as hotels or guesthouses, due to the inability to use them for business purposes as a result of the restrictions introduced in connection with the SARS-CoV epidemic- 2.

We invite you to a free video call with our real estate tax specialists :
Tomasz Nowak, Ph.D. (tomasz.nowak@gww.pl) and Kamil Szczęsny, lawyer (kamil.szczesny@gww.pl).

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