Real estate tax is an obligation that may give rise to disputes between co-owners. There is often a situation in which only some of them use the house or apartment, while others do not even have access to it. Determining who is actually responsible for real estate tax is crucial to avoiding conflicts and correct settlement with the tax office.
See also: Tax on the sale of real estate. When can it be legally avoided?
Co-owners of a house or apartment often ask themselves whether the tax obligation applies to everyone or only to those who live in the property. “Dziennik Gazeta Prawna” looked at the latest case law on this matter.
Who pays real estate tax in joint ownership? We explain
According to the Act on Local Taxes and Fees, if the property is in sole possession (i.e. in actual possession of the thing as the owner), the sole owner is responsible for the tax.
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In the case of co-ownership, the tax obligation rests jointly and severally on all co-owners, unless one of them manages the property as the owner of the entire thing, excluding the others from using it.
Property tax. Important ruling of the Supreme Administrative Court
As explained by “Dziennik Gazeta Prawna”, the Supreme Administrative Court, in its judgment of March 20, 2025, emphasized that “the tax obligation of the sole proprietor has priority over the tax obligation of the owner of the subject of taxation. Also in the case of co-ownership, the taxpayer is the sole proprietor, and not the co-owner who does not have control over the subject of taxation.”
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Tax law does not define this concept, which is why the Civil Code is used. The sole possessor is the one who actually manages the property as an owner. If one of the co-owners uses the property to the exclusion of others, he is responsible for the tax.
What is subject to real estate tax?
In any disputes between co-owners regarding the need to pay real estate tax, the judgment of the Supreme Administrative Court of January 20, 2026 is crucial.
The court then stated that mutual relations and disputes between co-owners do not affect tax liability. Such issues belong to civil law and have no significance for settlements with the tax office.
See also: Real estate sales tax from A to Z. A simple guide
As the Ministry of Finance reminds, the subject of real estate tax are:
- land
- buildings or parts thereof
- structures, i.e. objects that are not buildings, or parts thereof related to running a business.
The taxpayer does not have to pay real estate tax on agricultural land or forests, unless they are occupied for the purposes of running a business. Then you also have to pay property tax.
