Initially, the minimum tax rate was introduced in Poland in 2018, regarding only property, which initially value exceeded PLN 10 million. Currently, the tax applies to all entrepreneurs renting almost every category of buildings, including from the hotel industry, or even residential buildings. From the very beginning it aroused numerous controversies, and after the adoption of a broad interpretation of tax law, there were allegations of its illegality. In the opinion of Wojciech Jasiński - a consultant at ATA Finance, the adopted interpretation of the provisions on minimum tax by the director of the National Tax Information Service is unspoken, it does not explain how to calculate the tax itself, which in turn may lead to questioning taxpayers' settlements.

The entire statement of our advisor is in the Gazeta Prawna.pl