Fence or Tax Revolution? Weekend Turmoil Over the PON2025 Amendment!
Have the new property tax regulations changed the rules for fences? Over the weekend, several media outlets suggested that company fences are now a "new" taxable item. The result? The Ministry of Finance had to issue an official statement... on Sunday.
The Facts:
- Company fences have been subject to property tax for years – this is nothing new.
- The January 1, 2025 amendment merely introduced a new definition of structures, including fences, directly into the tax regulations.
- The tax applies only to fences associated with business activities – those surrounding residential properties remain exempt.
What’s the reality?
Michał Nielepkowicz, Partner and tax advisor at Thedy & Partners, clarifies that taxing company fences is not a new concept: “The essence of the amendment effective January 1, 2025, is to create clear definitions of structures for property tax purposes. Fences have been taxed for years, but only if they are used in business activities.”
This comment from Michał Nielepkowicz is quoted from the article: Are Fences and Enclosures Taxable Structures? “Rzeczpospolita” Explains, published on January 20, 2025.