Real Estate Tax 2025: Containers, Ramps, and Ongoing Disputes Over What Qualifies as a Structure
The new regulations effective from January 1, 2025, were meant to clarify the rules for taxing business-related structures. Yet, initial municipal interpretations show that disputes between taxpayers and local authorities are far from over. What exactly qualifies as a structure, and how can your business stay compliant?
Since the beginning of 2025, Poland has introduced a revised definition of structures under the real estate tax (RET). Intended to resolve years of legal ambiguity, the new rules stipulate that structures used in business activities are subject to an annual 2% tax on their value. However, early interpretations by local authorities indicate that confusion persists.
One example: In an official interpretation dated January 23, 2025, the Mayor of Tarnów ruled that loading docks – comprising ramps, wheel guides, and similar elements – form part of an access road, and are therefore considered taxable structures. Meanwhile, in a separate interpretation from Rzeszów, residential containers placed on concrete blocks were also deemed structures, as the blocks “provide stability and resistance to external conditions.”
This contrasts with the law’s clear exemption for bicycle shelters, commonly installed by companies to support eco-friendly commuting. As Michał Nielepkowicz, tax advisor and partner at Thedy & Partners, points out:
“Sometimes municipalities adopt aggressive tax positions – even when the law explicitly excludes certain facilities from taxation.”
As a result, many businesses have had to re-evaluate their fixed assets and submit retroactive tax declarations – even for prior years if the tax is not time-barred. What’s the safest strategy? Experts recommend requesting a formal interpretation from the local authority. A well-prepared, detailed description of the asset can make all the difference and prevent unfavourable rulings.
Need clarity on whether your property qualifies as a taxable structure? Our tax advisory team is here to help – reach out today.