Today is the last day for information from real estate companies
By the end of September, real estate companies must submit information on their rights. The forms to be used here are: CIT-N1 and PIT-N1 and CIT-N2 and PIT-N2. They are all in interactive form on the website of the Ministry of Finance.
Forms CIT-N1 and PIT-N1 are information on entities holding rights to a real estate company – submitted by real estate companies. CIT-N2 and PIT-N2, on the other hand, are information on rights to the real estate company and intermediary entities – filed by taxpayers who are partners in the real estate company.
In order to file information CIT-N1 and PIT-N1 or CIT-N2 and PIT-N2, it is necessary to have a Polish tax identifier NIP or PESEL (in the case of a natural person).
As a reminder, real estate companies file information on entities that hold at least 5 per cent of the voting rights in the company or a set of rights and obligations that gives at least 5 per cent of the right to share in the profit of a company that is not a legal entity, or at least 5 per cent of the total number of participation titles or rights of a similar nature.