Marcelina Szwed-Ziemichód

Marcelina Szwed-Ziemichód

Commercial property tax in Poland – new rules from 2019

podatek od nieruchomosci komercyjnych

The rules of taxation of so-called commercial properties, or buildings for rent or for use under another similar contract (e.g. a lease) in Poland, have changed significantly since 1 January 2019. The scope of the tax has changed to a large degree. It covers a considerably wider circle of property owners than before due to the fact of covering all buildings, regardless of their nature, whenever their value exceeds the statutory minimum amount.

NEW WITHHOLDING TAX RULES IN POLAND

NEW WHT RULES POLAND

2019 will be another year of significant changes in taxes. Some of them will also apply to the withholding tax. The obligation to exercise due care or the obligation to withhold tax despite being in possession of a residency certificate are just some of the changes we will have to deal with.