Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Tax Authorities’ new approach to the definition of Real Estate Company in 2024
In Polish tax law, the definition of a real estate company plays a key role in the context of tax obligations and reporting. A…
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Planned Change to the Definition of Structures in Property Tax Law Faces Significant Criticism
The Ministry of Finance’s recent proposal to amend the Property Tax Act has sparked significant debate and criticism. The proposed changes, aimed at redefining…
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June ’24 | Real estate & taxes
In the July 2024 edition of our blog series, we bring you selected news on recent changes in law, key tax rulings, and important…
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Buildings and structures redefined
A draft bill concerning changes in definitions relevant to property tax has appeared on the website of the Government Legislation Centre. Autonomous Definitions The…
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Initial value of the investment property
For the correct recognition of a investment property in the accounts, it is important to correctly determine its initial value. This is not only…
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April ’24 | Real estate & taxes
In the April 2024 edition of our blog series, we delve into the intersection of real estate and taxation in Poland. For further insights…
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Time for REIT in Poland
On 03.04 2024 at the Ministry of Development and Technology, the Minister together with the ministerial advisors presented the sssumptions to the Law on…
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Inventory and accounting records in property development activities
The detailed principles of accounting for costs incurred in property development activities and revenues from such activities are not standardised in the Accounting Act.…
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Tax DD in asset deals
Due diligence analysis is very often aligned with the acquisition of target companies [share deals]. However, it may be also very helpful in real…
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Investment property in the accounting books
The main feature of real estate companies (“ReCo”) is that they own properties that have been acquired to generate income in the form of…
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