This is to let you know that 2 April 2024 is the due date for:

  • real estate-rich companies to make the owner disclosure filing (form CIT-N1),
  • taxpayers holding shares or interests in real estate-rich companies to file form CIT-N2 disclosing their shares/interests and intermediary entities.

Due to the structure of form CIT-N2, any foreign resident making this filing must have a Polish tax ID (NIP).

According to the Ministry of Finance, the duty to report arises from the mere direct or indirect ownership of shares or interests in a real estate-rich company. This means that the filing is due whether or not the shares (interests) have generated any gross or net income during the given tax year.

The reporting obligation is on both Polish and foreign tax residents.

Information must be reported as at the last day of the tax year of the real estate-rich company (or last day of its fiscal year if it is not liable to corporate income tax).

As a standard, real estate-rich companies must file their reports by the end of third month following the end of their tax (fiscal) year. However, this year the deadline exceptionally moves to April 2, with the original deadline being a Sunday followed by Easter Monday.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.