Poland’s Supreme Administrative Court ruled on December 15, 2025, how property tax bases should be calculated for partnership-owned structures.
Supreme Court Ruling on Property Tax
In a ruling dated December 15, 2025, case number III FSK 809/24, Poland’s Supreme Administrative Court clarified how the tax base for structures should be determined in property tax cases involving partnerships.
Partnership Status and Depreciation
The case concerned a partnership that operated as a limited partnership from 2017-2020, then became a general partnership from January 2021. Due to this status, the partnership did not make depreciation write-offs and was not required to maintain fixed asset records for its own needs.
Dispute Over Tax Base Calculation
Both the partnership and the Voivodeship Administrative Court in Gliwice argued that the tax base for structures should be the market value, as defined in Article 4, Section 5 of the Act on local taxes and fees. Tax authorities, however, maintained it should be the initial value of fixed assets as per Article 4, Section 1, Point 3 of the same act.
