22:17 11 February 2025
New real estate tax in Poland: are security cameras taxable?
As of January 1, 2025, Poland's revised real estate tax regulations have raised new concerns, particularly regarding whether monitoring cameras qualify as taxable structures. The law defines taxable structures as technical devices, but they are only subject to taxation if their structural components are classified as part of a building or construction site. Cameras installed directly on buildings are not taxable.
Additionally, even if a monitoring system were to be considered a taxable structure, it would only be subject to real estate tax if used for business purposes. This means that private property owners with security cameras will not be affected. The ongoing legal uncertainties suggest that future disputes between taxpayers and tax authorities are likely to arise.
