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Poland Planning Changes to Minimum Tax on Commercial Real Estate

The Polish Ministry of Finance has announced planned amendments to the minimum tax on commercial real estate of significant value (more than PLN 10 million), which was introduced as part of the tax reform law published in November 2017 and is effective from 1 January 2018. The amendments include:

  • The minimum tax will be limited to buildings (or parts of a building) given for use under a lease or tenancy contract, while vacant areas will be specifically exempt;
  • The current PLN 10 million value exemption threshold per property will be changed to a total property value threshold of 10 million per taxpayer, regardless of the number of properties;
  • The scope of property subject to the tax will be expanded to all building types, except for residential buildings for use in the framework of federal and local government social housing programs;
  • Taxpayers will be allowed to claim a refund of overpaid minimum tax, with the condition that group internal prices are confirmed by the tax authority as reflecting market prices; and
  • Anti-abuse rules will be introduced that will allow the tax authority to disregard transfers made with the sole purpose of avoiding the minimum tax.

According to the announcement, the amendments are aimed at tightening up the legislation and have been developed in consultation with the European Commission in order to ensure that the minimum tax applies in accordance with EU State aid rules.

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