Land and premises value tax doesn’t have to be scary
The government is working on changes to the taxation of buildings and garages. Experts: this is an opportunity for bolder reforms, writes Rzeczpospolita.
Michal Nielepkowicz, tax advisor and partner at Thedy & Partners was asked by the editors to comment on these plans. In his statement, he noted that the implementation of the judgments of the Constitutional Tribunal on the tax on structures and on garages could be a good opportunity for a much deeper reform of the property tax. The law on local taxes and charges in force today is more than 30 years old and is no longer in line with today’s realities, especially economic ones. One method of radical change could be to move away from the division into buildings and structures and to apply taxation to all immovable property used in business activities. Of course, this would have to be accompanied by a reasonable tax rate and a definition of immovable property as such. The experience of many other countries shows that the burden of such a tax need not be excessive at all. For this, we would get rid of many of today’s disputes about whether something is or is not a building.
Entire article in Rzeczpospolita of 20 February 2024, page A11
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