As of 1 January 2025, amended property tax regulations came into force. The most important changes concern:
- autonomous definition of a building and a structure, without the need to refer to the construction law,
- definition of permanent connection to the land and a building object,
- definition of construction works,
- silos and other reservoirs, which are no longer considered buildings.
A building is currently a structure erected as a result of construction works, together with installations which ensure that it can be used for its intended purpose, permanently connected to the ground, separated from the space by means of building partitions, which has foundations and a roof, excluding a structure in which loose materials, materials occurring in pieces, or liquid, or gas materials are or can be stored, the basic technical parameter of which determines its purpose is its capacity.
A structure is:
- an object that is not a building, listed in the new Attachment no. 4 to the Act on Local Taxes and Fees, together with installations ensuring that it can be used for its intended purpose
- a wind power plant, nuclear power plant and photovoltaic power plant, biogas plant, agricultural biogas plant, energy storage facility, boiler, industrial furnace, cableway, ski lift and ski jump, in the part not being a building - only with within the scope of their construction parts
- a building facility – connection and installation equipment, including for the treatment or collection of waste water and other technical equipment directly linked to a building or facility as referred to in point a and necessary for their use for the intended purpose
- a technical installation other than those referred to in items a – c, only as regards the building parts thereof
- foundations of machinery and technical installations, as technically separate parts of the items comprising a useful whole
- erected as a result of construction works, also in the event that they are part of an object not listed in the Act.
Entrepreneurs had until the end of January 2025 to review the qualification and taxation method of their assets. By this time, they should also submit their property tax return. A later deadline, namely by the end of March, is possible for those who have notified the municipality.
If you have any questions on this matter, feel free to reach out to our experienced tax advisor, Monika Utrata (monika.utrata@bsjp.pl).