Poland: Proposed tax regime for real estate market | KPMG | GLOBAL
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Poland: Proposed tax regime for real estate market entities (SRWNs)

Poland: Proposed tax regime for real estate market

The Ministry of Finance released for comments a draft bill that would aim at developing a regime for companies operating in the real estate market as SRWNs (the Polish acronym for entities that are similar to real estate investment trusts (REITs) in other countries).


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The proposal would allow for the development of companies operating in the real estate rental market as SRWNs. The draft bill includes eligibility rules, and if these are satisfied, the SRWN entity would be exempt from corporate income tax on income derived from the rental of real estate or disposals of shares in SRWN qualified subsidiaries or shares in other SRWNs. An exemption from income tax would also be available for dividends paid out to SRWNs by their subsidiaries and income derived by SRWN qualified subsidiaries from real estate rentals or sales.

If enacted, it is expected the effective date of the legislation would be 1 January 2017. 


Read an October 2016 report [PDF 338 KB] prepared by the KPMG member firm in Poland

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