Although regulations provide for an unconditional exemption from the tax on revenues from buildings, commonly referred to as the tax on commercial real estate, until the end of the epidemic, it is worth taking a look at extended rules of taxation with this tax now. Suitable provisions in lease agreements with contractors may significantly reduce tax liabilities of businesses in the future.

A first article by Adrianna Kamińska from the private client advisory team is available on Lexplorers.pl - feel free to read it.

Link to the article: http://lexplorers.pl/wylaczenie-czesci-budynku-z-podstawy-opodatkowania-podatkiem-od-przychodow-z-budynkow/