The government tinches at housing relief. It will be for a strictly defined group of people

The Ministry of Finance wants to limit the use of the so -called housing relief, i.e. exemption of income from the sale of real estate from tax, provided they are allocated to their own housing purposes, to taxpayers without another apartment or house – according to the planned amendment to the PIT and CIT laws.

In the list of legislative works of the government, conducted on the pages of the prime minister's office, information on the work on the draft act amending the Act on personal income tax, the Act on corporate income tax and some other acts was published. This project, which the Ministry of Finance is working on, aims to seal the tax system.

Among the designed changes include The one that refers to the so -called tax relief. It is a situation when the income from the sale of real estate, from which the acquisition has passed less than 5 years, are exempt from income tax if they are allocated to their own housing purposes in no more than 3 years after selling. According to the Ministry of Finance, the current understanding of the phrase “own housing” is too wide.

“(…) It is proposed to clarify the rules of using the housing allowance by indicating that it is to satisfy the taxpayer's own housing needs. The implementation of these needs will be the acquisition of real estate or residential rights or land for the construction of his own house, if the taxpayer does not have another property, a residential premises” – it was published on the MF.

Another issue that is to be resolved in the planned act is the disposal of movable property by the immediate family, if the movable property was previously used in business activity and was transferred free of charge by the entrepreneur.

“(…) It is proposed to tax revenues from the sale of movable property received by the immediate family of the entrepreneur, who bought this item to private property after the end of operational leasing, and which he previously used in business activity, if the family benefits from the exemption from inheritance and donation tax and the sale will be made before 3 years of receipt.”

MF wants the provisions to be clearly stated that the taxpayer may be the basis for calculating the solidarity tribute to the taxpayer. At the same time, it will be possible only by losses from this source of income, from which income form the basis for calculating the solidarity tribute. These income will not be reduced by other natural persons, with income tax, deduction or reduction. MF also wants the basis for calculating the solidarity tribute to income from IP Box.

This is not the only change that is to relate to taxation of income from IP Box (it is about preferential taxation of income from the production of a qualified intellectual property right or research and development activities). MF wants the possibility of using preferences under IP Box depends on employing at least 3 natural persons who are not entities related to the taxpayer.

The changes will also include some financial instruments that are used for remuneration under the so -called loyalty programs that cause lower taxation of their revenues. Income from the sale of such an instrument is covered by a rate of 19 %, while the salary would be covered by a rate of 32 percent.

“The purpose of preventing such practices that reduce tax is proposed to extend the scope of application of the principle of assignment to the source, under which the taxpayer received the benefits in nature, free benefits or benefits partly payable in the form of financial instruments, also for revenues obtained from the implementation of these financial instruments, which are currently not covered by this principle (this applies, for example, to subscriber Prime Minister's office.

The Ministry of Finance also wants that in a situation where the taxpayer covered by a lump sum on recorded revenues provides services to a related entity, revenues from this source were covered by a lump sum of 17 percent. Currently, this solution reduces the due dividend, which is covered by 19 %. at the stake in PIT. The project is to include entries regarding reverse reduction or increasing depreciation rates, which is used to reduce the tax liability in income tax.

“(…) it is proposed to clarify the provisions in the scope of the principles of depreciation of fixed assets by taxpayers obtaining income to be exempted from income tax by introducing appropriate appeals in the regulations and introducing the inability to reduce or increase the depreciation rate (applied in a given tax year) after the deadline for submitting the annual declaration and payment of the tax due for this year.”

Among the other changes to be entered in the draft act include Introduction of the definition of a taxpayer and an entity starting business or starting business, according to which a taxpayer is not considered such a taxpayer, continuing the activities of the enterprise of another taxpayer. MF also wants to define expenses not related to business activity. This definition will include expenses that have been incurred for a different purpose than achieving revenues or the behavior or securing the source of income and all kinds of fees and public law fees and claims.

The draft act is to be sent to the government in the third quarter of 2025 (PAP)

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