Property tax in the real estate business with elements of investment accounting

Issues related to property tax seem to be relatively easy at first glance. In practice, a lot of doubts arise, especially related to the scope of taxable facilities and determination of the tax base. This also applies to real estate facilities (e.g. office buildings, retail buildings, warehouse halls, hotel buildings and similar ones). One of the problems also lies in proper linking of fixed asset records with data for property tax purposes. Doubts may arise from inaccurate data from notarial deeds or fixed asset records, e.g. taken over from other accounting practices. 

What do you in such situations? How do you disclose the tax base correctly?

We would like to answer these and other questions during the training course. We have decided to offer a unique course with elements of a workshop, during which we would like to focus on the practical aspects of property tax in the real estate business. A fixed asset register kept by the taxpayer is an important source of data for property tax purposes. During the training, we will provide guidance on how to settle real estate construction/acquisition in practice to minimise risks or uncertainties for property tax purposes.  

  1. Specifics of land taxation in the RE business.
  2. Specifics of building taxation in the RE business.
  3. Scope of typical structures subject to property tax in the RE business within associated facilities.
  4. Specifics of electrical substations for property tax purposes.
  5. How do you determine the taxable base of structures under different circumstances – examples of entries in fixed asset records.
  6. How do you determine fixed assets in the form of structures and their initial values (cost segregation) in new investments and after an asset deal?
  7. Taxation of technical networks.
  8. The role of land and building registers.
  9. Taxation rules in joint ownership.
  10. Taxation rules for tenants’ structures.
  11. Overview of selected judgments of the Constitutional Tribunal and administrative courts.
  • For tax and finance department staff dealing with property tax settlement.
  • For finance directors, tax managers, accountants.
  • For asset/property managers responsible for property tax settlements.
  1. Practical examples of the application of regulations.
  2. Opportunity for discussion and active questioning of the expert.
  3. Presentation from the meeting to all participants.
  4. Recording of the training available to participants for 7 days after its completion.
  5. Certificate of participation.
  • The cost of participation in the workshop is PLN 590 net per person.
  • The second and subsequent participants from the same company are entitled to a 10% discount.
  1. Once you have your registration acceptance confirmed by email, you will be subsequent emailed an individual link to the ClickMeeting platform where the training will be held.
  2. You are kindly encouraged to test your computer’s system settings prior to the training via the link sent by the organiser to ensure seamless connection with the platform.
  3. If the training is confirmed, any organisational information will be sent to you prior to the training.
  4. Payment is to be made by wire transfer to the bank account indicated in the invoice.
  5. At the end of the training, you will receive a link to the training recording, active for 7 days.
Rafał Kran

Senior Manager | Tax adviser
Tel.: +48 693 290 919