New Construction Tax Rules in 2025: Increased Risks for Businesses and Local Governments
As of 2025, new definitions of “building” and “structure” under Poland’s real estate tax regulations have come into force. Instead of clarifying uncertainties, the changes have created even more questions – and may lead to retroactive tax liabilities.
The amended real estate tax rules that entered into effect in 2025 redefine what qualifies as a building or a structure. However, instead of simplifying compliance, the changes are generating significant doubts among taxpayers and advisors.
- Local governments are reviewing 2025 tax returns and comparing them with previous years. As a result, some businesses may be required to pay additional tax for prior periods.
- Early tax interpretations also reveal a pro-fiscal approach from the authorities.
According to Piotr Kalemba, tax advisor and director in the RET and Litigation teams at Thedy & Partners:
“Tax authorities are comparing declarations for 2024 and 2025 and are sending inquiries to taxpayers regarding identified differences – asking about assets that were previously declared but not included in the 2025 return, as well as those reported for taxation for the first time in 2025.”
Both businesses and municipalities are now waiting for the first administrative court rulings, which are expected to shed light on how the new definitions should be applied. The outcome will determine whether the 2025 rules result in additional tax burdens and an increased risk of disputes.