Deferred reporting obligations of real estate companies

On 30 March 2022, the reporting obligation regarding the shareholding structure of Polish real estate companies, applicable to these companies and their shareholders, was deferred until the end of September 2022¹.

Polish real estate companies² and their shareholders holding at least 5% of interests in such companies are obliged to report the shareholding structure of the appropriate capital group to the Head of the National Revenue Administration.

Both the reports technicalities and the respective tax returns should be provided by end of May 2022.

Therefore, the obliged entities are recommended to start necessary analyses as soon as possible as according to our experience, the process may be time-consuming and difficult, especially in large capital groups.

¹ For real estate companies whose tax year or financial year ends in the period from 31 December 2021 to 31 May 2022
² Meeting definition as regulated in art. 4a point 35 of Polish CIT Act