Simplifications in RET during the coronavirus pandemic

Pursuant to the provisions of anti-crisis shield, i.e. the Act published on March 31, 2020, related to combating the effects of COVID-19 (Journal of Laws of 2020, item 568), Polish municipalities were authorized to take specific actions regarding real estate tax on land, buildings or structures related to conducting business activities.

In particular, the municipal council may decide to:

• introduce real estate tax exemptions for part of 2020 or
• postpone the dates of payment of real estate tax installments falling in the months April – June 2020, however not longer than until 30 September 2020*.

In the table below we point out to the webpages of particular municipalities, where they publish resolutions or information about specific actions undertaken by municipalities as mentioned above (right column).

Individual municipalities also allow taxpayers to apply for the facilitation of property tax on the basis of the provisions in force before the specific act (i.e. deferred payment of tax, settling tax liabilities in installments, cancellation of tax arrears or tax liability based on existing regulations of the Tax ordinance. Below you will find links to pages of these individual municipalities (left column).