publication
2025-09-18 09:00
Housing relief for selected, a higher lump sum for family businesses and tax even on stock market loss. Tax changes were to seal the system, and in practice they will reach into the pocket of a wide group of taxpayers.
– assumptions for the project provide a number of solutions that formally seal the tax system, but In practice, their weight will be felt by wide groups of taxpayers – comments Piotr Juszczyk, the main tax advisor of Infakt. We took proposals for a change in income tax regulations on the wallpaper, which appeared a few days ago.
Housing relief only for the chosen ones
As the expert emphasizes, limiting the housing relief only to people who do not have another property is a radical narrowing of the law. Such a record was in the new act, which was developed by the Ministry of Finance.
Instead of hitting speculators, will take the relief to people changing the apartmentbuyer housing for children or working in two cities. This is an example of how the fight against abuse can hit ordinary life situations – he alerts.
Microfirms and families with a higher tax
According to the tax advisor, changes in leasing mobility will also be problematic. The Ministry of Finance intends to introduce a three -year restriction entitling to sales without income tax.
– The new regulations will cause that the donated car, e.g. a child, will be “tied up” for three years. Earlier sales means tax, so Many families will lose their flexibility in managing their assets – warns Piotr Juszczyk.
Only larger companies will benefit from IP Box relief
We also talk to a tax advisor about the proposed change in using the IP Box relief. The Ministry of Finance wants preference to be available to fewer entities. In 2024, IP BOX showed 7737 taxpayers for a total of PLN 257 million, according to the data of the Ministry of Finance.
According to the expert, The condition of employing at least three employees will cause Da rapid decline in the number of taxpayers who will use this relief. This will exclude sole proprietorships, which often work effectively without large teams.
Solidarity tribute with a trap
A new way of settling losses within the Solidarity tribute, i.e. in fact the third tax threshold, also raises controversy.
– losses can only be deducted within the same source of income, but the income will be calculated from all sources. An example would be the situation: full -time and activities bring an income of PLN 1.1 million, and the stock market will fail and a loss of 100,000 appears. zloty. Real income is PLN 1 million, but the taxpayer will pay an additional 4 percent. From these 100,000 – explains Piotr Juszczyk.
Microfirms and families with a higher tax
Another change prepared by the ministry concerns the increase in the lump sum rate is 17 percent. for services provided to related entities.
– is an attempt to seal the system and equalize with dividends, but in Practice will strongly affect micro -entrepreneurs and family businesseswhich cooperate with each other on market principles, an example is an entrepreneur testifying to his wife consultancy service. Today he pays 8.5 percent tax, after the changes it will be 17 percent. – explains the expert.
End of favorable cushioning
The project also assumes changes in the depreciation of real estate companies. According to the regulations, they are entities, at least 50 percent The market value of assets was the market value of real estate located in Poland. And the market value of the property exceeds PLN 10 million or the equivalent of this amount.
– Tax depreciation is to be associated with a balance sheet approach. It means End of the possibility of lowering the tax base and higher loads for entities operating in the real estate industry – adds Juszczyk.
