BDO Alert: Property tax – a revolution after the Constitutional Tribunal's judgment

Due to the famous judgment of the Constitutional Tribunal of July 2023 which found that the definitions of building structures and buildings specified in the Act on Local Taxes and Fees are inconsistent with the Constitution, the Government adopted a draft amendment to the regulations and submitted it to the Sejm. The latest version of the bill, known as the so-called bill 3.0., has just been published The new regulations are to enter into force on 1 January 2025. Here are the most important changes awaiting taxpayers.

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