The Ministry of Finance is working on amendments to the provisions of the Act on Local Taxes and Fees, which involve introducing autonomous definitions of the terms “building” and “structure”. Defining the subjects of taxation in the tax act, without referring to separate provisions, serves to ensure the compliance of tax regulations with the Constitution of the Republic of Poland.
Consultations on the draft act were held between 17 June and 8 July. A summary of the comments received by the deadline and the position of the Ministry of Finance were made available on 30 July in the Public Information Bulletin on the website of the Government Legislation Centre, on the Government Legislative Process website – https://legislacja.rcl.gov.pl/projekt/12386262/katalog/13064860#13064860.
Entities that submitted comments received an invitation to a reconciliation conference, which will be held on 7 August.
In relation to misleading press reports regarding the extension of the scope of real estate tax to so-called small architectural objects, including crosses and other small objects, the Ministry of Finance informs that:
– Currently, only land, buildings and structures are subject to property tax, and structures only when they are related to running a business activity.
– Thus, small architectural objects, both those related to religious worship and others constituting an element of garden architecture: fountains, garden statues (e.g. gnomes, nymphs, cupids), pergolas, water features, cascades, rock gardens, garden brick barbecues and everyday utility objects such as sandboxes, benches, swings, ladders, due to the fact that they are not listed as the subject of tax, are not subject to taxation.
– The proposed regulations do not introduce any changes in this respect.
