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An overview by CRIDO, Taxand Poland
Tax experts from our Polish member firm CRIDO have published the August edition of their Real Estate Flash newsletter, highlighting recent rulings and interpretations shaping Poland’s real estate market.
Key issues include the Supreme Administrative Court’s decision that student housing projects are commercial, not public infrastructure, and therefore ineligible for related tax incentives, and its confirmation that servers qualify as “industrial devices” subject to withholding tax. The Warsaw administrative court further ruled that real estate companies may claim tax depreciation even without accounting write-offs, while the Mayor of Wrocław held that buildings under demolition remain liable for business property tax until obligations formally expire.
You can read the newsletter in full here, which carries practical implications for developers, investors, and asset managers.
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