On December 1, 2025, the Minister of Finance and Economy published general interpretation No. DPL2.8401.3.2025 of November 27, 2025, which clarifies in which situations real estate is considered to be related to business activity.

Key findings

The Minister clearly indicated that the mere fact that an entrepreneur owns real estate is not sufficient to automatically apply the highest rates to land and buildings or to tax structures. Such an approach could lead to excessive taxation of assets not actually related to business activity and an unjustified restriction of property rights.

In order to consider land, a building or a structure to be related to business activity, additional circumstances must be taken into account, both concerning the taxpayer and the property itself. In particular, attention should be paid to the manner in which it is actually used.

What rules should be applied?

The interpretation distinguishes three groups of taxpayers:

  1. Taxpayers conducting only business activity

As a rule, their real estate is considered to be related to business activity. This also applies to situations where the property is temporarily unused.

  1. Taxpayers who own business and non-business assets

Only real estate that is actually used for business activity or is being prepared for such activity is considered to be related to business activity. This may apply, for example, to individuals running a business, foundations, or associations.

  1. Owners who do not conduct business activity but make the property available to an entrepreneur

In such a situation, the property may be considered related to business activity, even though the owner does not run a business. The decisive factor is how the entrepreneur uses the property.

What does this mean for taxpayers?

According to the interpretation, the amount of tax depends primarily on how the property is used, not on the fact of owning it. This gives taxpayers an additional argument to question the application of the highest rates and the taxation of buildings. This may be particularly important for individuals who combine private and business assets and entities that rent or lease real estate.

Practical tips

In practice, it is worth:

  • verifying how individual properties are currently classified,
  • supplementing the documentation showing how they are used,
  • clearly separating business assets from those not related to business activities.

Such actions can realistically reduce the amount of tax and reduce the risk of disputes with tax authorities.

Full text of the general interpretation: Link

Author:

Karolina Ratajczak