Rödl & Partner tax team wins a real property tax dispute

​​​​​​​The Warsaw tax team obtained on 25 January 2025 a favourable ruling from the Provincial Administrative Court in Gdańsk in a case concerning an appeal against an advance tax ruling on real property tax (case no. I Sa/Gd 788/24). The tax team led by Maciej Woźnica (who represented the client at the trial) consisted of Anna Harasimowicz, Marcin Muchowski and Mateusz Duszewski.​

 

The dispute with the Mayor of Gdańsk concerned the application of the correct rate of real property tax to residential premises rented by the company to individuals who were to use them to meet their own housing needs.

 

The authorities argued that the residential premises owned by the company and entered in its tangible asset records should be taxed at the rate applicable to buildings used for business purposes, which is approx. 34 times higher than the rate stipulated for residential buildings.

 

In our view, residential premises used for private purposes should be taxed like residential buildings, even if they are rented out by an enterprise. We represented this position from the very beginning of the case and the Supreme Administrative Court has in the meantime confirmed in its resolution no. III FPS 2/24 of 21 October 2024 that it is correct. 

 

This success proves yet again that Rödl & Partner is a trusted partner in tax matters, who supports clients in complex court and tax proceedings. 

Congratulations to the entire team!