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Wyrażam zgodę na otrzymywanie informacji o charakterze reklamowym, marketingowym i handlowym jako Newsletter od kancelarii Spaczyński, Szczepaniak i Wspólnicy sp.k. z siedzibą Rondo ONZ 1, 00-124 Warszawa, za pomocą środków komunikacji elektronicznej, zgodnie z ustawą z dnia 18 lipca 2002 roku o świadczeniu usług drogą elektroniczną (Dz.U. z 2013, poz. 1422 t.j.).


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We know the main assumptions of the draft law on the Polish „REIT” | Legal Alert

The list of legislative works of the Council of Ministers contains the main assumptions of the new (another) draft law on the companies investing in lease of real estates (which should be the Polish equivalent of the so called REIT (Real Estate Investment Trust). In accordance with that information, the Polish REIT (using the name FINN – company investing in lease of real estates) will be a joint stock company (currently, presumably a public company) with the main subject of activities being lease of residential properties. The current content of the draft law (contrary to the previous one) excludes the possibility of investing in commercial real estates (offices, warehouses, shopping centres), which significantly limits the number of entities potentially interested in that form of operation.

In the current shape, the assumptions do not present any details concerning other requirements for functioning of FINNs, such as the minimum share capital of the company, percentage of profits designated for payment or the admissible "free float".

The special status of FINNs should provide the companies investing in real estates, their subsidiaries and investors (shareholders) of FINNs a number of taxation preferences with respect to income tax. Those preferences should include:

  • deferred obligation to pay CIT by FINN companies due for their income among others from lease of residential properties and disposal of such properties – until the moment their equivalent is spent on payment of dividends to the investors (shareholders)
  • preferential tax rate 8.5% of CIT on FINN’s income from lease of residential properties
  • subsidiaries of FINNs should be discharged from CIT on income obtained from lease of residential premises and disposal of residential premises provided that a dividend to FINN was paid in the prescribed period
  • release from taxation with income tax (PIT and CIT) of income obtained from capital investments in FINN companies for the investors (shareholders) of FINNs

According to the assumptions, the draft should be adopted by the Council of Ministers in Q2 2018.

Contact us to learn more:

Patrycja Goździowska - Partner, Tax Advisor

Maciej Duch - Partner, Attorney at Law

Agnieszka Pajurek - Senior Associate, Tax Advisor