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On 17 June 2024 the Ministry of Finance published a draft law amending the Polish real estate tax (RET) regulations. The amendment is primarily aimed at adjusting Polish RET regulations to last year's verdicts of the Constitutional Tribunal (ref. SK 14/21 and SK 23/19) questioning the constitutionality of the existing regulations and repealing them with effect from the beginning of 2025. However, the proposed changes may also significantly affect the RET burden for entities from a wide range of business industries.

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