Poland’s KWKR law firm has successfully represented the Netherlands-based real estate agency Van der Vorm Vastgoed before the Supreme Administrative Court of Poland in a dispute over tax rates.
According to KWKR, Van der Vorm Vastgoed has been “struggling with various contradictory court rulings on the tax rate for a long time” but the Supreme Administrative Court has adopted a “key resolution regarding the property tax rate that a company should pay when it rents a flat to an individual.” According to the firm, “the decision resolves the divergence in case law as to whether the higher business-specific rate or the lower residential rate applies in such cases. The SAC held that if the tenant uses the premises for residential purposes and does not carry out business activities, the lower residential rate should apply.”