General Interpretation concerning the understanding of the premise of permanent attachment to land
On January 5, 2026, General Interpretation No. DPL2. 8401.6.2025 of the Minister of Finance and Economy of January 2, 2026, on the understanding of the condition of permanent attachment to land in the case of container facilities, in the legal status in force since January 1, 2025 (hereinafter: General Interpretation).
Consequences of the position expressed in the General Interpretation
The definition of permanent attachment to land was introduced in a recent amendment to the Act of January 12, 1991, on local taxes and fees (hereinafter: Upol) [1]. It is a connection between a building structure and the ground that ensures the stability of the structure and its ability to withstand external factors beyond human control that could destroy or cause the building structure to be displaced or moved to another location.
Since the amendment to the Upol came into force, this premise has been the subject of doubt, particularly in the positions of local government authorities.
This premise is of key importance for the taxation of structures specified in Annex 4 to the Upol as buildings. As indicated in the General Interpretation itself, permanent attachment to the ground determines whether the following structures are considered buildings:
- container structures,
- free-standing structures: advertising boards, advertising devices and industrial installations other than those listed in Annex 4 to the Upol, tent covers, pneumatic covers, shooting ranges, street kiosks, street sales pavilions, and exhibition pavilions.
In the absence of a permanent connection to the ground, the indicated structures should not be subject to property tax as structures, and therefore, as a rule, should not be subject to property tax.
The premise of a permanent connection to the ground is also one of the elements of the statutory definition of a building (in the absence of such a connection, the object cannot be considered a building).
Consequently, this condition is crucial for the taxation of a number of objects with real estate tax.
Main conclusions from the General Interpretation
The General Interpretation clarifies the correct understanding of the condition of a permanent connection to the ground, i.e., it indicates that:
- In order for an object to be permanently connected to the land within the meaning of the Real Estate Tax Act, it must be physically connected to it, i.e., integrated with the land (physically attached to the land, anchored in it), through the use of appropriate construction techniques, such as attachment by means of ground anchors, ground screws, concrete blocks with chemical fasteners. The connection of a building structure to the ground should therefore be understood as the performance of certain activities in order to connect them (and not only the mere foundation of the structure on the ground).
- Container structures such as transport containers used for the storage and transport of various goods, as well as office, sanitary, gatehouse, cloakroom, etc. containers, due to the fact that in most cases they are not physically connected to the ground (i.e., they are not attached to the ground by specific construction techniques), are not permanently connected to the ground within the meaning of the definition introduced to the Upol on January 1, 2025. Consequently, they do not constitute structures specified in item 10 of Annex 4 to the Upol and are not subject to real estate tax.
- A permanent connection of an object to the ground within the meaning of the Real Estate Tax Act does not mean that it is permanently attached to the ground, and therefore it is still possible to move it to another location and re-establish a permanent connection to the ground in another location.
Consequently, the General Interpretation for taxpayers means, on the one hand, the possibility of not being subject to real estate tax in situations where the structures are only placed on the ground (under their own weight) and have not been permanently attached to the land. On the other hand, according to the General Interpretation, the appropriate physical connection of the container to the ground, if it ensures stability and resistance to external factors independent of human activity, may determine the classification of the entire object as a structure (or building).
Does the General Interpretation apply only to container structures?
In order for certain structures listed in Appendix 4 to the Upol to be considered structures subject to real estate tax, there must be a permanent connection to the ground.
The General Interpretation concerns the concept of permanent connection to the ground in the Real Estate Tax Act, in the legal status in force since January 1, 2025, and is not limited solely to container structures (which were the basis for issuing the interpretation)[2]. In our opinion, the scope of application of the General Interpretation may be much broader, without being limited to container facilities.
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If you have any questions or concerns regarding the impact of the interpretation on your real estate tax settlements, please contact us
[1] i.e. Journal of Laws of 2025, item 707, as amended.
[2] Points 2.2. and 2.3. of the General Interpretation.
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