We are pleased to inform you that in July this year the publishing company Wolters Kluwer Poland published a book written by dr Joanna Koziollek entitled “Taxation of apartment in the developer’s economic activity”, ISBN: 978-83-8160-670-7.
The publication was devoted to the regulation of tax law regarding the business activity of an entrepreneur – developer in the field of residential premises transactions. The author analyzes the concept of an apartment and a developer as an entrepreneur under both general tax law and specific tax acts.
The book presents, among others:
- the issue of taxation of residential premises with real estate tax,
- taxation of the sale of residential premises with tax on goods and services, tax on civil law transactions and income taxes,
- the issue of taxation of additional developer’s services related to the sale of residential premises, in particular lease management and finishing works.
The book is addressed in particular to advocates, attorney’s-at-law, as well as tax and accounting advisors providing tax and legal services to developers, real estate agents, companies carrying out construction works, as well as the management of these companies. It is also a valuable source of knowledge for individuals and business entities interested in purchasing an apartment both for residential and investment purposes.
From the review of Associate Professor Wojciech Gonet:
“(…) The problem of the taxation of apartment has been treated very broadly, in terms of not only the transfer of its ownership, but also as a burden on the entrepreneur until it is sold. The approach proposed by the author is original, so far it has not been creatively realized in the literature on the subject. (…) Of the particular significance are the author’s considerations (…) regarding the provision of additional services by the developer. This analysis can be used by developers and tax advisors to consider, which is more profitable for an entrepreneur: to sell an apartment in an unfinished state or fully finished.
The book is available on the Wolters Kluwer Polska website at this address: