According to the current proposal, the tax will apply to owners of at least three properties (apartments or houses), potentially affecting about 16 million residential units across the country.
The reform is aimed at curbing speculative transactions and making property rights more equitable. Proponents of this idea argue that a value-based property tax is a more accurate reflection of wealth.
However, critics, including those from among officials, point out significant practical problems. They point out that there is no unified real estate information system in Poland that would provide detailed information about who owns and how many houses.Another obstacle is the lack of an assessment of the value of the property, which could be used as the basis for administrative decisions on tax amounts.
With the existing space-based system, annual fees are low; switching to value-based taxation can significantly increase costs for owners of multiple properties.
In most OECD and EU countries, the taxation of real estate is based on market or cadastral value, rather than on the area of the premises, which is considered more fair and financially efficient.
Countries such as Germany, France, Belgium, and the Netherlands use regularly updated estimates that allow taxes to reflect real house prices.
Source: Polskie Radio