Taxation of High Storage Warehouses: Building or Structure, and Who Pays Property Tax?

• The 2025 amendment to the Local Taxes and Fees Act aimed to clarify facility classifications but introduced new uncertainties.
• A dispute arose over whether a High Storage Warehouse (MWS) storing beer should be taxed as a building or a structure, and who should pay the property tax.
• The tax authority ruled that the warehouse stores liquid (beer), so it is classified as a structure, not a building, and taxed accordingly.
• The authority agreed that, since the warehouse is temporarily attached to the land under a lease, the landowner is not automatically liable for the tax.

Source: kglegal.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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