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The real estate sector is on the threshold of significant changes. New regulations on real estate tax, which are to come into force in the near future, are generating a broad public debate. The draft act, presented by the Ministry of Finance, introduces a number of innovations, including new definitions of structures and modifications to the existing interpretations of tax regulations. The numerous comments submitted to the draft indicate great interest in the subject and its potential impact on entrepreneurs. The guest of the 20th Floor program is Jarosław Szajkowski, Senior Tax Manager at ASB Group, who, together with Paweł Jóźwik, presents a comprehensive analysis of the new real estate tax act. We discuss the legislative motivation behind the amendment, the justification for the date of entry into force of the new regulations and the expected effects of the changes. Follow us on LinkedIn: / asb-poland More about ASB Group: https://asbgroup.eu/pl/ #podatki #nieruchomości #PoN #podatekodnieruchomości #finanse #realestategoals #polandtaxsystem 02:25 Amendment to PoN 02:35 Definition of a building in PoN according to the Constitutional Tribunal 05:15 Purpose of the draft amendment 07:44 Concepts of the Ministry of Finance within the framework of the project 10:05 Fiscal status quo 10:45 Local government revenues 10:53 Comments of local government units 11:40 The most important changes - definition of a building 14:12 The concept of a technical and utility whole 15:45 The most important changes - definition of construction products 15:54 Return to the concept of the construction process 16:21 Small architectural objects 20:00 Taxation of renewable energy sources 28:20 Judgment of the Tribunal 29:50 Taxation of outdoor sports facilities and recreational facilities 35:09 Earth facilities 40:00 MF response to taxpayers' comments 42:50 Taxation of underground garages 43:50 Definition of shelters and hangars 51:30 Revenues from taxation of structures 53:50 Deadline for submitting declarations