Amendment to the Act on Local Taxes and Fees from 2022
An amendment to the Act on local taxes and charges has been published in the Journal of Laws under item 2192. It specifies the tax exemption for railway infrastructure.
– According to the amended provisions, tax exemption is to apply to that part of railway property which is occupied for the purposes of railway operations. Exemption from property tax will be granted to land, buildings and structures constituting railway infrastructure or service facilities within the meaning of the Railway Transport Act, in the part occupied exclusively for the performance of tasks of the infrastructure manager or provision of services by the service facility operator, if railway infrastructure or facility of service infrastructure are made available to railway carriers (within the meaning of the Railway Transport Act) or railway infrastructure or facility of service infrastructure are used for passenger transport, or railway infrastructure forms broad-gauge railway lines, or railway infrastructure constitutes disused infrastructure – indicates Piotr Kalemba, tax advisor, senior manager cooperating with Thedy & Partners.
The second part of this exemption covers land, buildings and structures in the part intended for provision by a railway carrier or passenger station operator used for activity other than railway activity.
The new provisions come into force on 1 January 2022, however some of them will apply from 1 January 2023.
Thedy & Partners commented on this change in the pages of Rzeczpospolita last week.