Due to the approaching deadline for submitting annual returns for Real Estate Tax 2020, we would like to point out below a few new aspects related to this year’s reporting:

• Tax returns should be submitted until 31^st January 2020 (on paper or electronically).
• Currently, the new unified forms for Real Estate Tax are in force – i.e. DN-1 form and annexes ZDN-1 form (with respect to real estate being subject to taxation) and ZDN-2 (with respect to real estate being exempted from tax). These forms can be downloaded at the link: https://www.podatki.gov.pl/podatki-i-oplaty-lokalne/formularze/
• In the new tax forms each subject of taxation (i.e. plots of land, buildings and structures) should be indicated separately. The change aims to make it easier for tax authorities to verify whether tax has been correctly calculated. In practice, this means that already at the stage of submitting the return, tax authorities  would be able to analyze in detail what taxpayers indicated for tax purposes and whether such methodology is correct.

Considering many controversies related to the correct determination of the Real Estate Tax (in particular: determining a tax base for buildings and structures, determining which constructions located on plots should be considered as taxable structures and whether any exemptions/reduced rates are applicable in a given case) we recommend to verify the methodology applied by Your Company.

In case of any questions or doubts related to Real Estate Tax settlements Advicero Tax Nexia team would be happy to provide you our support.