Polish-Swiss
Chamber of Commerce

Finance and Tax Forum: Current problems with real estate tax settlements.

Date:
23.11.2021, 10:00 - 12:30

Location:
Online

We invite you to the next meeting in the Finance & Tax Forum series: Current problems with real estate tax settlements. The webinar will be held on November 23, 2021 from 10:00 to 11:30. The content partner of the event is the CRIDO company.

The year 2021 is slowly coming to an end, so soon entrepreneurs will again prepare real estate tax declarations. This is a good time to verify the current settlements and once again check whether the current method of taxing your assets was correct.

This year, the jurisprudence of administrative courts and the Constitutional Tribunal had a significant impact on real estate tax settlements. Therefore, entrepreneurs verifying their settlements do not have an easy task ahead of them.

In practice, they will have to take into account a number of new issues related to settlements in PON, including such as:

- Linking or "potential" linking land, buildings and structures with economic activity - that is how the judgment of the Constitutional Tribunal in case SK 39/19 affects the taxation of buildings and structures owned by entrepreneurs, including in particular legal persons;
- When in the light of the above-mentioned of the judgment, it will be possible to exclude certain structures from taxation or to apply a lower PON rate for land and buildings?
- Does the judgment of the Constitutional Tribunal mean the possibility of recovering the PON paid (especially in the case of companies that could not operate due to the COVID epidemic)?
- How does the resolution of NSA III FPS 1/21 affect the taxation of buildings and what does it mean for taxpayers (not only those who have silos)         - Can there be a structure in a building, and if so - which objects in buildings should be classified as structures?
- What is the current approach of local governments to real estate tax and what should entrepreneurs be prepared for?
- How will the government-proposed amendment to the exemption from the PON railway infrastructure affect the settlements of entities on whose land such infrastructure is located in 2022?

A webinar can be a good opportunity to look at your property tax settlements and verify that they are correct.

To participate in the meeting, please register at the link below:

REGISTRATION

The number of places is limited. Participation in the webinar is free of charge. The meeting will be held in Polish.

Before the webinar, you will receive an e-mail with a link and technical recommendations necessary to properly join the event.