Nowy (bez)Ład w opodatkowaniu najmu nieruchomości
The Polish (Disorder) Deal of taxation of rental property

Summary/Abstract: The Polish Deal tax regulations includes new, indeed, revolutionary changes concerning income tax of tenancy receipts. They exclude possibility of taxation from this source of income on a general basis for individuals who do not conduct economic activity and disallow entrepreneurs the depreciation of residential properties. The article presents existing rules for taxation of tenancy receipts and enacted changes that mostly will enter into force in 2023. The new changes oppose to the idea of general income tax and therefore the critical assessment has been presented. Moreover, they violate constitutional rules of the protection of acquired rights and ventures in progress. These changes interfere with previously enacted law regulations that were supposed to encourage enterpreneurs to invest in residential properties for rent. The conclusion points actual legislator’s intentions which in fact do not aim to organise the taxation of personal income.

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