Muzea rejestrowane – preferencyjne traktowanie w zakresie podatku od nieruchomości
Registered Museums – Preferential Treatment in Real Estate Tax

Summary/Abstract: Although registered museums operate as non-profit institutions for the purpose of protecting cultural heritage, they are not subject to tax exemptions with respect to property tax. The existing exemption is based on the special status of a registered museum and the “possession” of land or a building. This solution, while opening the possibility of abuses leading to tax avoidance, has a historical justification and is supported by a series of arguments raised during the legislative process. Nevertheless, an analysis of the exemption’s operation over nearly three decades leads to the formulation of two de lege ferenda postulates, i.e., it seems necessary to: (1) specify more precisely the regulations on the exemption for parts of buildings in the possession of registered museums; and (2) extend the exemption to structures (constructions) related to the economic activity of museums, which would affect the coherence and effectiveness of the tax preference under examination. At the same time, both desiderata seem to be consistent with the legislator’s intention so far.

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