Poland: The Deadline for Reporting of the Ownership Structures of Real Estate Companies is Approaching

This obligation is subject to real property companies and taxable persons holding, directly or indirectly, shares (stock) in a real property company which entitle them to:

• at least 5% of voting rights in the company, or
• all rights and obligations which entitle them to at least 5% share in the profit of a partnership without legal personality, or
• at least 5% of all participation units or similar right.

According to the provisions of the Corporate Income Tax Law, a real estate company is considered to be an entity other than an individual, required to prepare a balance sheet under the accounting regulations, in which the:

a) as at the first day of the tax year:

• at least 50% of the market value of assets equals, directly or indirectly, to the market value of real properties located in the territory of Poland, or rights to such real properties, and
• the market value of those real properties exceeds PLN 10,000,000 or an equivalent of such an amount converted at an average exchange rate for foreign currencies published by the National Bank of Poland on the last business day preceding the first day of the tax year

in the case of entities that commence their business activity,

b) as at the last day of the year preceding the tax year:

• at least 50% of the carrying amount of assets equals, directly or indirectly, to the carrying amount of real properties located in the territory of Poland or rights to such real properties, and
• the carrying amount of those real properties exceeds PLN 10,000,000 or an equivalent of such an amount converted at an average exchange rate for foreign currencies published by the National Bank of Poland as at the last business day preceding the last day of the tax year preceding the tax year, and
• in the year preceding the tax year taxable revenues result from rental, subrental, lease, sublease, or other similar agreements or from the transfer of ownership in relation to real properties or rights to real properties and from shares in other real property companies, constitute at least 60% of total taxable revenues

in the case of entities other than those referred to in point a) above.

The information provided applies:

• entities holding, directly or indirectly, shares, all rights and obligations, units and similar rights in the real property company, including the number of such rights held by each entity – if the information is provided by real property companies,
• the number of shares, all rights and obligations, units or similar rights held, directly or indirectly, in the real property company – if the information is provided by taxable persons being partners of real property companies

In 2026, the ownership structure as at December 31, 2025 is subject to reporting.

Whereby the assessment whether a given entity meets the conditions to be considered a real estate company is made as at December 31, 2024.

The information should be submitted via the electronic tax return system (e-Deklaracje) by completing the dedicated forms.

In 2026, the deadline for submitting the information is 31 March.

Please note that in order to submit the required form, each entity (even foreign ones) must have a Polish tax identification number (NIP).

In addition, the person submitting the form on behalf of the obligated entity must have a power of attorney registered with the tax office to sign declarations submitted by electronic means of communication (UPL-1).