The Minister of Finance of Poland, Andrzej Domanski, provided clarifications regarding the application of the real estate tax exemption for railway freight terminals on 8 May, 2024.

Although the regulations exempting freight terminals from real estate tax have been in effect since 1 January, 2024, the Domanski highlighted that the required notification system still needs to be completed.

The exemption can only be applied once the notification period is finalised.

Domanski issued a general ruling No. PT1.8101.1.2023 concerning the value-added tax (VAT) on specific activities undertaken by local government bodies, particularly the installation of renewable energy sources (RES) and asbestos removal on 2 May, 2024.

This ruling aligns with the judgments of the Court of Justice of the European Union (CJEU) in cases C-612/21 (Gmina O.) and C-616/21 (Gmina L) as of 30 March, 2023.

According to the Minister, if these activities are taxed by a local government unit, and the output accounted for, the local government unit has the authority to rectify such tax settlements but is not obligated to do so.