BI: The tax holiday is coming to an end. Record increases from 2023 onwards

Asked by the editorial team for a comment, Michał Nielepkowicz, tax advisor and partner at Thedy & Partners, stressed that the rule in real estate tax is that the tax obligation arises from the next month after the month in which the property was most often purchased. There is one major exception to this, which concerns construction, i.e. the creation of a completely new object, such as a building. In such a situation, tax liability does not arise until the following year, i.e. from 1 January of the year following the year in which construction was completed or use of the building commenced before its final completion. This situation applies to all taxpayers, whether individuals or others, including in particular property development companies.
The doubt that arose in practice concerned whether if, in the year of completion, a developer sells a flat, e.g. to an individual, this person must start paying real estate tax from the following month or is entitled to take a tax holiday until the end of the year. However, the NSA’s jurisprudence has ruled that also the purchaser of a newly constructed building or part thereof can benefit from a tax holiday until the end of the year. In short, any new building benefits from a tax holiday until the end of the year regardless of whether it has changed hands before the end of the year of its construction.
For example, a developer completes construction and obtains an occupancy permit in February 2022 and already sells the flat to an individual in March. The purchaser of the flat will then only pay property tax from 1 January 2023 and not from April 2022.
The entire article can be read here: Podatek od nieruchomości. Wakacje podatkowe (businessinsider.com.pl)