{"id":2183,"date":"2024-12-10T07:59:00","date_gmt":"2024-12-10T06:59:00","guid":{"rendered":"https:\/\/cmwlegal.pl\/?p=2183"},"modified":"2024-12-09T10:01:04","modified_gmt":"2024-12-09T09:01:04","slug":"act-on-local-taxes-and-fees","status":"publish","type":"post","link":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/","title":{"rendered":"Amendments to the Act on Local Taxes and Fees"},"content":{"rendered":"\n<p>On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.<\/p>\n\n\n\n<p>The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.<\/p>\n\n\n\n<p>These changes are particularly significant for entities submitting tax declarations, as they require a thorough analysis of complex assets. The amendment also provides an option to postpone the real estate tax declaration deadline to 31 March 2025, provided that a written notification is submitted to the relevant tax authority by 31 January 2025.<\/p>\n\n\n\n<p>If you have any questions, please contact Joanna Zinko or Piotr Porzycki.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025. The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions.<\/p>\n","protected":false},"author":5,"featured_media":2181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[785,787,788,603,412,418,209],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amendments to the Act on Local Taxes and Fees - CMW Legal<\/title>\n<meta name=\"description\" content=\"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amendments to the Act on Local Taxes and Fees - CMW Legal\" \/>\n<meta property=\"og:description\" content=\"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\" \/>\n<meta property=\"og:site_name\" content=\"CMW Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/cmwlegal\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-10T06:59:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-09T09:01:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1800\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Piotr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Piotr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\"},\"author\":{\"name\":\"Piotr\",\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/person\/0116b56ba94e43dfc719303337b7b43a\"},\"headline\":\"Amendments to the Act on Local Taxes and Fees\",\"datePublished\":\"2024-12-10T06:59:00+00:00\",\"dateModified\":\"2024-12-09T09:01:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\"},\"wordCount\":131,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/cmwlegal.pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png\",\"keywords\":[\"#taxchanges2025\",\"#newtaxregulations\",\"#structure\",\"#taxlaw\",\"#propertytax\",\"#building\",\"#construction\"],\"articleSection\":[\"Alert\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\",\"url\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\",\"name\":\"Amendments to the Act on Local Taxes and Fees - CMW Legal\",\"isPartOf\":{\"@id\":\"https:\/\/cmwlegal.pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png\",\"datePublished\":\"2024-12-10T06:59:00+00:00\",\"dateModified\":\"2024-12-09T09:01:04+00:00\",\"description\":\"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.\",\"breadcrumb\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage\",\"url\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png\",\"contentUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png\",\"width\":1800,\"height\":1200},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\/\/cmwlegal.pl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Amendments to&nbsp;the Act on&nbsp;Local Taxes and Fees\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cmwlegal.pl\/#website\",\"url\":\"https:\/\/cmwlegal.pl\/\",\"name\":\"CMW Legal\",\"description\":\"SZCZECIN I GDYNIA I GDA\u0143SK\",\"publisher\":{\"@id\":\"https:\/\/cmwlegal.pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/cmwlegal.pl\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/cmwlegal.pl\/#organization\",\"name\":\"Czy\u017cyk Mickiewicz i Wsp\u00f3lnicy sp.p. Radc\u00f3w Prawnych i Doradc\u00f3w Podatkowych\",\"alternateName\":\"CMW LEGAL\",\"url\":\"https:\/\/cmwlegal.pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2023\/04\/logo-desktop.webp\",\"contentUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2023\/04\/logo-desktop.webp\",\"width\":294,\"height\":123,\"caption\":\"Czy\u017cyk Mickiewicz i Wsp\u00f3lnicy sp.p. Radc\u00f3w Prawnych i Doradc\u00f3w Podatkowych\"},\"image\":{\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/cmwlegal\",\"https:\/\/www.linkedin.com\/company\/cmw-legal\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/person\/0116b56ba94e43dfc719303337b7b43a\",\"name\":\"Piotr\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1b3752c2089ee96cfa3b7e79b0821528?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1b3752c2089ee96cfa3b7e79b0821528?s=96&d=mm&r=g\",\"caption\":\"Piotr\"},\"url\":\"https:\/\/cmwlegal.pl\/en\/author\/cmw_piotr\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Amendments to the Act on Local Taxes and Fees - CMW Legal","description":"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/","og_locale":"en_US","og_type":"article","og_title":"Amendments to the Act on Local Taxes and Fees - CMW Legal","og_description":"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.","og_url":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/","og_site_name":"CMW Legal","article_publisher":"https:\/\/www.facebook.com\/cmwlegal","article_published_time":"2024-12-10T06:59:00+00:00","article_modified_time":"2024-12-09T09:01:04+00:00","og_image":[{"width":1800,"height":1200,"url":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png","type":"image\/png"}],"author":"Piotr","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Piotr","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#article","isPartOf":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/"},"author":{"name":"Piotr","@id":"https:\/\/cmwlegal.pl\/#\/schema\/person\/0116b56ba94e43dfc719303337b7b43a"},"headline":"Amendments to the Act on Local Taxes and Fees","datePublished":"2024-12-10T06:59:00+00:00","dateModified":"2024-12-09T09:01:04+00:00","mainEntityOfPage":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/"},"wordCount":131,"commentCount":0,"publisher":{"@id":"https:\/\/cmwlegal.pl\/#organization"},"image":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage"},"thumbnailUrl":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png","keywords":["#taxchanges2025","#newtaxregulations","#structure","#taxlaw","#propertytax","#building","#construction"],"articleSection":["Alert"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/","url":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/","name":"Amendments to the Act on Local Taxes and Fees - CMW Legal","isPartOf":{"@id":"https:\/\/cmwlegal.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage"},"image":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage"},"thumbnailUrl":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png","datePublished":"2024-12-10T06:59:00+00:00","dateModified":"2024-12-09T09:01:04+00:00","description":"On 27 November 2024, the President of Poland signed the Act dated 19 November 2024, amending the Local Taxes and Fees Act. This legislation introduces significant revisions to the regulations concerning real estate tax and will take effect on 1 January 2025.The amendment aims, among others, to eliminate interpretative ambiguities by clarifying existing provisions. Notably, it introduces autonomous definitions of buildings and structures into the Act.","breadcrumb":{"@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#primaryimage","url":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png","contentUrl":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2024\/12\/CMW-Legal-1.png","width":1800,"height":1200},{"@type":"BreadcrumbList","@id":"https:\/\/cmwlegal.pl\/en\/act-on-local-taxes-and-fees\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/cmwlegal.pl\/en\/"},{"@type":"ListItem","position":2,"name":"Amendments to&nbsp;the Act on&nbsp;Local Taxes and Fees"}]},{"@type":"WebSite","@id":"https:\/\/cmwlegal.pl\/#website","url":"https:\/\/cmwlegal.pl\/","name":"CMW Legal","description":"SZCZECIN I GDYNIA I GDA\u0143SK","publisher":{"@id":"https:\/\/cmwlegal.pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cmwlegal.pl\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cmwlegal.pl\/#organization","name":"Czy\u017cyk Mickiewicz i Wsp\u00f3lnicy sp.p. Radc\u00f3w Prawnych i Doradc\u00f3w Podatkowych","alternateName":"CMW LEGAL","url":"https:\/\/cmwlegal.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cmwlegal.pl\/#\/schema\/logo\/image\/","url":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2023\/04\/logo-desktop.webp","contentUrl":"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2023\/04\/logo-desktop.webp","width":294,"height":123,"caption":"Czy\u017cyk Mickiewicz i Wsp\u00f3lnicy sp.p. Radc\u00f3w Prawnych i Doradc\u00f3w Podatkowych"},"image":{"@id":"https:\/\/cmwlegal.pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/cmwlegal","https:\/\/www.linkedin.com\/company\/cmw-legal\/"]},{"@type":"Person","@id":"https:\/\/cmwlegal.pl\/#\/schema\/person\/0116b56ba94e43dfc719303337b7b43a","name":"Piotr","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cmwlegal.pl\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1b3752c2089ee96cfa3b7e79b0821528?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1b3752c2089ee96cfa3b7e79b0821528?s=96&d=mm&r=g","caption":"Piotr"},"url":"https:\/\/cmwlegal.pl\/en\/author\/cmw_piotr\/"}]}},"_links":{"self":[{"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/posts\/2183\/"}],"collection":[{"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/users\/5\/"}],"replies":[{"embeddable":true,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/comments\/?post=2183"}],"version-history":[{"count":1,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/posts\/2183\/revisions\/"}],"predecessor-version":[{"id":2184,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/posts\/2183\/revisions\/2184\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/media\/2181\/"}],"wp:attachment":[{"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/media\/?parent=2183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/categories\/?post=2183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmwlegal.pl\/en\/wp-json\/wp\/v2\/tags\/?post=2183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}