Poland plans overhaul of property tax, ending joint-owner liability and easing transactions

The cabinet’s legislative programme includes a draft amendment to the Act on Local Taxes and Fees, being prepared by the Ministry of Finance. Its core change is the abolition of the solidarity tax obligation that currently permits any co-owner of jointly owned, co-possessed or leasehold property to be charged the full tax amount; the revised rule will allocate liability proportionally to each owner's share, with equal shares assumed for joint ownership and co-possession.

The bill also aims to simplify transactions for individuals buying or selling residential property not used for business by permitting notaries to send a certified extract of the deed directly to the appropriate tax office, reducing the need for owners to submit separate information to municipalities. Additionally, the reforms would prevent municipalities from paying tax on land they lease to themselves and would relieve them of some reporting duties for tax-exempt properties. The details were published on the Prime Minister’s Office website.