Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Reporting of real estate companies for 2025
Real estate companies (hereinafter “ReCo”) are required to provide information on their ownership structure to the tax authorities by the end of March 2026.…
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Draft KSR – Investments in Real Estate and Intangible Assets
The Accounting Standards Committee has published a draft of a new standard, KSR “Investments in Real Estate and Intangible Assets”. The document aims to…
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Turnover rent in commercial leasing
In an era of growing competition and shifting consumer behaviour, turnover rent is becoming a key tool for optimising the profitability of shopping centre…
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Mandatory reporting also for indirect shareholders of real estate companies
On 15 April 2025, the Deputy Minister of Finance, in response to a parliamentary question, issued a statement clarifying the reporting obligations of indirect…
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Poland’s Property Market in 2024
The year 2024 marked a significant revival in Poland’s commercial real estate market. The total transaction volume exceeded €5 billion, reflecting a 239% year-on-year…
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Reporting of real estate companies for 2024
Real estate companies (hereinafter “ReCo”) are required to provide information on their ownership structure to the tax authorities by the end of March 2025.…
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Changes in real estate tax from 2025
On January 1, 2025, an amendment to the Law on Local Taxes and Fees will go into effect, introducing significant changes to the definitions…
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Planned amendment to the property tax law from 2025
The government adopted a draft amendment to the Local Taxes and Fees Act on 14 October, which introduces significant changes to property taxation. The…
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A Supreme Administrative Court verdict: lower taxes for the PRS sector
On October 21, 2024, the Supreme Administrative Court (NSA) issued a significant verdict for the PRS sector (file reference III FPS 2/24). The Court…
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A brief guide for real estate investors in Poland
Entering the Polish real estate market can be a highly rewarding venture, yet understanding the tax landscape is crucial for investors in the early…
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