Taxes after closing the company. There is a new interpretation of the tax office
A man who runs a business applied for an interpretation. He rents two apartments and five commercial premises, housing as part of short -term rental, and commercial premises to companies. Due to the fact that he wants to retire and eliminate business activity, he began to think about tax settlements: will he still be able to pay a lump sum and – more important – after which time from closing the business he will be able to sell real estate without income tax.
After closing the company, real estate will become a taxpayer's personal property.
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What did the taxpayer think about the tax and sale of real estate?
The man in the application for interpretation pointed out that after retiring, he wants to minimize activities related to the rental of real estate, and if he sells them, not earlier than after six years, counting from the next month after the liquidation of economic activity.
The taxpayer believed that After the liquidation of the business of real estate, they will become his personal property. He can continue to rent them and pay a registered lump sum from them (rates 8.5 percent and 12.5 percent from a surplus of over PLN 100,000). According to the resolution of the Supreme Administrative Court of May 24, 2021 (reference number II FPS 1/21), the taxpayer chooses whether he treats rental revenues as business revenues or as a private rent.
The taxpayer also believed that The sale of real estate after the planned liquidation of business activity and the expiry of six years will be untanned.
What did the tax authorities recognize on the rental and sale of real estate?
The director of the National Tax Information in the interpretation published on May 15, 2025 (reference number 0112-KDIL2-2.4011.283.2025.2.WS) agreed essentially with the taxpayer, although in the case of sales there is some complication.
The authority also referred to the resolution of the Supreme Administrative Court of May 24, 2021 (reference number II FPS 1/21), which indicated that “It is therefore the taxpayer decides whether to connect specific components of his property with the conduct of business activity, or keep them on the management of a property not related to economic activity and put it in rent, for example. (…) “.
The authority also indicated that Rental revenues may be taxed in the form of a lump sum on recorded revenues. Anyway, currently natural persons renting real estate privately have no choice – they must tax revenues from a lump sum on recorded revenues. The tax is 8.5 percent. from revenues to PLN 100,000 PLN and 12.5 percent revenues from the surplus over PLN 100,000 zloty.
After what time from the liquidation of activities can you sell real estate without tax?
As for the sale of real estate after the liquidation of business activity, the director of KIS indicated that the situation is slightly different in the case of residential real estate and differently in the case of utility. In the case of apartments, you have to wait five years, and in the case of commercial real estate six years. However, the 5-year period counts differently and 6 years old.
The authority indicated that if the sale would cover The residential property is “no tax revenue will arise, because the five -year period has elapsed from the end of the calendar year in which its acquisition/exchange took place.” In other words, We count five years from the purchase of an apartment.
It is important what results from art. 14 para. 2c of the PIT Act. As explained by the authority, it shows that revenues from business activities do not include revenues from the sale of paid for the purposes related to economic activities, including building and residential premises, as well as related land. In this case, the provisions must be applied (Article 10 (1) (8) of the AC of the PIT Act), which allow you to sell the apartment after five years from the end of the calendar year in which the acquisition or construction took place.
Let us add that in the case of withdrawn apartments from activities, it does not matter how much time will pass from the liquidation of the company to sell the apartment. It only matters how much time it will take since the purchase of the apartment.
The situation is different when selling commercial premises.
As the director of KIS explained, referring to the situation of a man-like man, “If the sale includes a utility property, there will be no revenue from business activities,” because from the first day of the month following the month in which the liquidation (…) of economic activity took place, six years will pass by the day of sale of the property for a paid sale. “
In other words, in the case of utility real estate you have to wait six years from the next month after the liquidation of the company so as not to pay tax on its sale.
Author: Łukasz Zalewski, journalist of the Business Insider Polska Law Department
