Real estate tax in the crosshairs of tax authorities

The amendment to the real estate tax regulations, which came into force on 1 January 2025, caused considerable confusion among taxpayers. Many entrepreneurs reviewed their assets in good faith. As a result, some reported for the first time for taxation purposes objects listed in Local Taxes and Fees Act as structures. However, it turns out that taxpayers also receive negative individual interpretations in cases that might seem favourable.

What does this mean for entrepreneurs in practice?

New regulations – what unexpected elements are taxed?

The new regulations have primarily affected entrepreneurs, as only they are subject to structures taxation. The introduction of a new appendix 4 to the tax act, which groups together more than 150 types of structures related to business activity, means that elements that few entrepreneurs have paid attention to so far, such as container facilities, roofing and vehicle scales, are now also subject to taxation.

When the tax authorities’ expectations are excessive

Taxpayers who reported structures for taxation for the first time in 2025 are being asked by tax authorities to provide detailed explanations and even to submit tax return corrections for previous years and to disclose such items as structures in previous periods as well.

The standard procedure is for the authorities to expect the submission of complete records of fixed assets, and sometimes also construction documentation and photographs. It should be borne in mind that the tax authorities cannot demand access to all documents, but only to those materials that are relevant for determining the tax liability. Therefore, it is important to respond appropriately if the tax authorities’ expectations are excessive.

Objects particulary sensitive to disputes with the authorities

The changes in regulations have also triggered a wave of individual tax rulings regarding property tax. As one might expect, the vast majority of these rulings are unfavourable to taxpayers, which means that if they wish to defend themselves, they must file a legal complaint. Facilities particularly sensitive to disputes with authorities include:

• transformers and electrical switchgear,
• industrial tanks (even if they are part of a production installation),
• district heating substation,
• buildings used for storing loose materials or materials in pieces,
• industrial installations.

The scope of the changes to the regulations and their complexity are such that taxpayers, who own identical properties but located in different municipalities, may face different classifications by the local authorities. In such a case, for example, in one municipality the authority will expect a given facility to be taxed, while in another municipality the approach will be favourable to the entrepreneur.

Ret returns for 2026 – how can we help you?

This shows that, contrary to the announcements of the Ministry of Finance, the new regulations have not reduced the number of tax disputes. Submitting your RET return for 2026 is another critical moment that may have significant consequences. That is why it is worth preparing well for it.

If you have any questions or concerns, please contact:

or your adviser from MDDP.

This Tax Alert does not provide legal or tax advice. MDDP Michalik Dłuska Dziedzic & Partners spółka doradztwa podatkowego spółka akcyjna is not responsible for the use of the information provided in the Alert without the prior consultation with legal or tax advisers.