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POLAND: New Taxes to Hit Real Estate-Owning Firms in 2021

December 4, 2020

By Tomasz Bielenik

On 29 November the Sejm passed legislation under which limited partnerships in Poland will be treated as corporations for income tax purposes – i.e., will be required to pay the corporate income tax – already from 2021, leading to double taxation. Unfortunately, this is not the only way in which the tax burden on business will increase next year. Real estate-owning firms, especially those in the retail sector, will be particularly affected. That is because the government plans to introduce two new taxes: the retail tax and the so-called rain tax.

Originally published in PMR Construction Insight: Poland, December 2020 (FULL PDF>>)