Polish tax system needs more stability

27
Mar
2025
News Article Forvis Mazars interview legal Poland tax

by Property Forum | Interview

Kinga Baran, Partner and Head of Tax Advisory Services at Forvis Mazars Polska, talked to Property Forum about the tax environment in the Polish property market, ESG awareness among her clients and the development plans for coming months.


One of the biggest barriers to the activities of foreign funds in Poland is the unstable tax law. Can we expect normalisation in this field in 2025?

The tax system's instability has been a significant barrier for foreign investors, including investment funds operating in Poland. Frequent changes in regulations and their ambiguity mean that foreign entities face an increased risk in terms of regular adaptation to dynamically changing regulations.

As an example of a change that is problematic at many stages, one can mention the new regulations on real estate taxation, in force since 1st of January, 2025. They intended to adapt the tax system to the judgment of the Constitutional Tribunal of 4 July 2023 (ref. SK 14/21), which excluded the further possibility of defining the subject of taxation based on non-tax regulations, i.e. in this case regulations of the construction law. New definitions have been introduced (e.g. building, structure, technical and functional whole), which are intended to facilitate the correct classification of real estate in taxpayers' records. It should be noted, however, that such major changes not only force taxpayers who own real estate in Poland to conduct a thorough analysis of the composition of their fixed assets but may also lead to tax disputes regarding specific objects, as the jurisprudence line will now be formed anew.

Looking at the problem from this year's perspective, it is difficult to predict clearly whether the changes being introduced will be sufficient to provide real tax certainty in the long term. For the moment, investors still need to act with great caution and, more often than not, use the support of specialists to minimise the risks associated with failing to ensure business compliance with standards and relevant practices.

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Latest news


New leases

  • Footwear brand Crocs is opening its first location in the North-East region in Palas, as well as in the upcoming Rivus project in Cluj-Napoca, both projects developed by Iulius.
  • WeNet, an online marketing company, has relocated its Gdańsk office to the multifunctional Garnizon complex, owned by the Hossa Investment Group. The organisation has taken up more than 450 square meters of office space in the GATO office building.
  • Perfume chain Douglas has signed a lease agreement for nearly 1,000 sqm of office and logistics space at CTPark Budapest Office Campus, which is located in the heart of the city.

New appointments

  • Avison Young has announced several promotions within its Poland operations. In the Valuation and Advisory department, Agnieszka Bogucka and Marta Marat have both been promoted to Senior Valuer. In the Investment Advisory department, Artur Czuba has been promoted to Director. The Office Agency department has promoted Filip Filipowicz to Senior Consultant. In the Technical Advisory department, Kamil Olechniewicz has been promoted to Senior Project Manager. Additionally, Renata Zielińska took the position of Senior Consultant in the Investment department.
  • Tryton Business House in Gdańsk will welcome a new tenant. Państwowe Gospodarstwo Wodne Wody Polskie will occupy 3,092 sqm of office space in the complex owned by Globalworth. Cushman & Wakefield represented the institution in the lease process.
  • G City Europe is strengthening its development competences. Piotr Myszka has joined the company, taking up the position of Head of Development.


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