Amendments to Poland’s property tax regulations, in force since January 2025, have introduced new definitions for buildings and structures, forcing property owners to re-evaluate their portfolios. The changes bring new compliance risks but can also offer substantial tax savings—up to PLN 500,000 annually in some cases—provided companies act swiftly.
The updated legislation redefines what constitutes a building or structure independently of construction law, impacting a wide range of assets, including support structures, canopies, mobile containers, and technical equipment linked to properties. According to Wojciech Pławiak, Partner at Litigato, “The changes have forced companies to carry out a complete reassessment of their property assets, and in many cases, revise their previous tax declarations.”
Local tax authorities have responded with increased scrutiny. Companies are being asked to justify past reporting practices and present documentation confirming asset classifications and valuations. Recent interpretations—such as a ruling from Rzeszów taxing permanently fixed mobile containers—highlight how municipalities are seeking to maximise tax revenue under the new regime.
Despite the risks, many businesses are discovering that proper reclassification and audits can lead to major tax reductions. Litigato has reported several cases where clients achieved annual savings in the hundreds of thousands of zlotys simply by updating property records or proving that certain assets belonged to tenants and not the company itself. “A well-prepared audit can not only reduce the risk of penalties but also generate real, recurring savings,” Pławiak notes.
The firm recommends that businesses undertake a comprehensive review of their assets—including valuation, ownership verification, and updated tax declarations—to ensure compliance and avoid unnecessary costs. In many cases, even minor reclassifications can result in substantial benefits.
