RE Flash | December 2025
We invite you to read the latest December issue of Real Estate Flash!
In this edition, we present the most recent case law of the Supreme Administrative Court (NSA) and the Voivodeship Administrative Courts (WSA), as well as the latest individual tax rulings issued by the Director of the National Tax Information.
The overview covers key decisions from the past month that may have a direct impact on the activities of real estate market participants – developers, investors, funds, as well as entities financing and managing assets.
The December rulings confirm that the main areas of focus remain VAT in real estate transactions, depreciation, financing costs, withholding tax, and CIT settlements in restructuring processes. These decisions are highly relevant for investment planning, financing structures, and the assessment of tax risks.
In the latest issue, we discuss, among others:
- Residential buildings leased for housing purposes and the reduced real estate tax rate
- Cloud space as industrial equipment for withholding tax purposes
- Electric vehicle charging stations and real estate tax
- An enterprise and an organized part of an enterprise as the subject of a leasing agreement
- Exclusion from minimum CIT for all companies in a group meeting the criteria – with no possibility of selective application
- Comprehensive power plant design services and their classification as advisory services for WHT purposes
📌These are only selected topics – the full edition contains detailed analyses of rulings and interpretations that may have a real impact on investment and tax decisions in the real estate sector.
