Recent changes in the taxation of residential real estate acquisitions in the context of the Polish tax on civil law transactions

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dc.contributor.authorGwiżdż, Karolina
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-20T08:53:01Z
dc.date.available2024-11-20T08:53:01Z
dc.date.issued2024
dc.description.abstract-translatedIn order to deal with constantly growing prices on the real estate market in Poland, polish legislator decided to provide a few changes to tax on civil law transactions. One of the current problems is that residential real estate are not only purchased in order to meet people’s own housing needs but also as an investment. In response to this issue the scope of the tax on civil law transactions has been expanded and increased for transactions, the essence of which shows that a buyer is acting for the purpose of investment. Provided tax with the rate of 6% has to be paid when the buyer acquires at least six residential units under certain conditions. At the same time exemption from tax on civil law transactions for the acquisition of the first residential property by a private individual has been added.en
dc.format7 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.182-188
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57741
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectdaň z občanskoprávních transakcícs
dc.subjectrezidenční nemovitostics
dc.subjectosvobození od daněcs
dc.subjectnovelizacecs
dc.subjectrealitní trhcs
dc.subject.translatedtax on civil law transactionsen
dc.subject.translatedresidential real estateen
dc.subject.translatedtax exemptionen
dc.subject.translatednovelisationen
dc.subject.translatedreal estate marketen
dc.titleRecent changes in the taxation of residential real estate acquisitions in the context of the Polish tax on civil law transactions
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1065032*
local.has.filesyes*

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