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Good to know New definition of a non-building structure – we know what to expect

New definition of a non-building structure – we know what to expect

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​by ​​​​​​​​​Jakub Wajs and Marcin Wierzba

12 June 2024


The website of the legislative and programme agenda of the Council of Ministers finally shows the long-awaited draft act amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forestry Tax Act and the Stamp Duty Act. 

Among other things, the draft redefines the terms “non-building structure” and “building” for real property tax purposes. 

Building and non-building structure – what will change?


The proposed amendments: 

  • •introduce separate definitions of a building and a non-building structure that do not refer to non-tax regulations to the Local Taxes and Fees Act;
  • list categories of structures that qualify as non-building structures in an annex to the tax statute;
  • clear the current doubts about the legal/tax classification of certain structures (e.g. silos, vessels or elevators);
  • refine the taxation rules applicable to complex structures (e.g. petrol stations) and non-uniform structures (e.g. stadiums).

These solutions are designed to: 

  • preserve the fiscal status quo to the greatest extent possible;
  • ensure definiteness of tax laws that define a non-building structure and a building as objects of real property taxation;
  • eliminate the risk of changes to construction laws or other laws affecting the objects of real property taxation;
  • allow reliance on the existing administrative court judgments as aid.

Real property tax​ – other changes


The draft act is supposed to also introduce the following changes to real property tax:

  • new taxation rules of multi-station garages in residential buildings;
  • cancellation of the real property tax exemption for railway infrastructure in respect of land, buildings and non-building structures that make up a rail cargo terminal (effective from 1 January 2024);
  • reinstatement of the real property tax exemption of buildings and structures on air traffic parts of public airports, and in respect of land – only of the part that is occupied by those buildings and non-building structures;
  • limitation of real property tax exemption available to research institutes;
  • municipal councils will be allowed to oblige collectors of resort tax to keep records of people obliged to pay that tax.

If you are interested in further information about or support in real property tax, please contact our experts now.

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Jakub Wajs

Attorney at law (Poland), Tax adviser (Poland)

Senior Associate

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