Construction completed in 2021 must be accounted for as early as January

An entrepreneur who completed the construction of a warehouse last year should pay property tax in 2022. When can we talk about the completion of construction, do the regulations specify this moment?
The regulations do not directly specify when we are dealing with the completion of construction. However, in line with the position of the tax authorities and the judicature of the administrative courts, as a rule, the completion of construction should be determined by the actual circumstances connected with the completion of works.
The date of completion is the date of the last entry in the construction log. It is this that marks the completion of work on a given building.
It must be clearly emphasised here that the date of completion of construction is not the date of the permit for use of the facility, but precisely the date of completion reflected in the construction log. Taxpayers often associate the receipt of the occupancy permit with the construction completion date, which unfortunately is incorrect.
Receiving an occupancy permit is the completion of formalities under the construction law, and for real estate tax purposes it is irrelevant.

Let’s assume that the construction of a warehouse was completed in December 2021. What does that mean from a tax perspective?
If the last entry in the construction log was in December, the tax obligation will arise in January (as of 1 January), even if we receive an occupancy permit, for example, in March.
Thus, the warehouse will have to be included for taxation in the property tax return submitted by the end of January. Of course, we are talking here about entrepreneurs who are not natural persons, e.g. companies.
Individuals must notify the tax authority of completion of the construction and the authority will issue a decision determining the amount of the real estate tax liability.