Newsletter: REal Knowledge about the Polish real estate market 10/2022

In this edition of our REAL Knowledge newsletter, we present the most important tax news regarding, among other things, the changes to be introduced to CIT and property tax rates in 2023. We also discuss the current situation in the energy market and the need to implement an updated energy strategy. The last article in our newsletter focuses on the regulations that are mandatory for companies in connection with the obligation to prepare year-end financial statements.

Finally, we encourage you to discover our latest report: Report Commercial Real Estate Outlook (report in English).

Enjoy your reading!

Deloitte Real Estate Team

TAX

Current  changes in CIT tax 
Tax article

The Act amending the CIT Act and some other acts (“Polish Deal”) has been signed off by the President, which means CIT payers must prepare for new changes in this respect.

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Accounting aspects of year-end closing 
Tax article

Under the Accounting Act entities are obliged to prepare financial statements, but their form and additional obligations related to their preparation require an extended analysis. Moreover, the regulations allow a series of simplifications to be used provided an entity takes certain actions, often in advance. Therefore, taking time now to analyse statutory requirements in the areas listed below will be recommended.

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SUSTAINABILITY

What questions should a well-prepared energy-related strategy answer? 
Sustainability article

The necessity to meet increasingly strict requirements regarding the share of RES in energy mix, the need of decarbonisation and improvement of obsolete facilities in the generation and transmission sector, as well as diversification of hydrocarbon supplies may contribute to a growth in the prices of electricity and gas, as well as their high instability in a short-term perspective.

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