Tax advisory

Real estate tax is a tax whose correct settlement depends not only on knowledge of legal provisions but above all on the proper technical classification of construction objects. At a time of inconsistent case law and evolving definitions of a structure and a building, the challenges faced by owners and holders of commercial and industrial properties are growing. From the moment a property is acquired or constructed, it becomes crucial to determine the tax base precisely, making it possible to avoid both overpayments and the risk of tax arrears.

Unlike simplified methods of keeping fixed-asset records, professional real estate tax advice is based on a detailed review of architectural and construction documentation and site inspections. Our support includes, among other things, identifying objects that have been incorrectly recognized as structures, instead of being classified as buildings or technical equipment not subject to taxation. Fixed-asset records must be closely integrated with real estate tax declarations (DN-1), which makes it possible to eliminate errors arising from the inappropriate categorization of industrial equipment, technical networks or small architectural objects.

Many disputes with tax authorities arise from unclear rules on the taxation of land connected with carrying on business activity and from specific subject-matter exemptions. BTTP offers comprehensive support in recovering tax overpayments for previous years, representing clients in overpayment proceedings and disputes before administrative courts.