New definitions of structures and buildings in Poland starting from 1 January 2025
08.07.2024
From 1 January 2025, a new definition of structures and buildings will apply, along with changes in the scope of taxation with real property tax. The said changes result from the draft act on amendments of the act on agricultural tax, act on local taxes and charges, act on forestry tax and act on stamp duty published on 11 June 2024. The changes are the consequence of two decisions of the Polish Constitutional Tribunal issued in the last year – that of 4 July 2023 (case file no. SK 14/21) and of 18 October 2023 (case file no. SK 23/19).
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