The municipalities will be able to continue to apply property tax exemptions and extend the payment deadlines of their instalments. Municipal councils may also introduce preferences for NGOs. Whole 2021 no fair fee will be charged. The JST will receive compensation for lack of revenue from the fair fee.
On 14 December 2020 The President of the Republic of Poland signed the bill with 9 December 2020 amending the Act on Special Solutions for Prevention, Prevention and Control COVID-19, other infectious diseases and their emergency situations and certain other laws (hereinafter: Act). It introduced changes to the real estate tax and the fair fee that will apply In 2021
Amendments to the Act o COVID-19
The Act extends the possibility for municipalities to apply property tax solutions for entrepreneurs whose financial liquidity has deteriorated due to the effects it has caused COVID-19 (Article 15p and Article 15q Act on 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations - hereinafter: Act o COVID-19).
On the basis of the amended provisions of the municipal council, by means of a resolution, they will be able to:
- insert, for selected months first six months 2021, exemptions from property tax: land, buildings and structures related to the conduct of business activities, and
- extend the deadlines for payment of instalments of property tax paid in selected months first six months 2021, no longer than 31 December 2021 (Article 1(10)(11) Act).
Support granted and public aid
Support granted - in line with the conditions in the European Commission Communication - A temporary framework for state aid measures to support the economy in the context of an ongoing epidemic COVID-19 (2020/C 91 I/01) is State aid to remedy serious economic disturbance (Article 15zzzh Act on COVID-19).
On the basis of these provisions, the municipal council will also be able to introduce preferences for NGOs and those mentioned under Article 3(3) Act on 24 April 2003 about public benefit and volunteering.
Exemption from the fair fee
In addition, from 1 January to 31 December 2021 no fair fee will be charged. Local authorities will be entitled to compensation from the Anti-Activity Fund for not charging fees COVID-19 (Article 1(38) Act).
The abovementioned provisions of the Act will enter into force on the day following the date of publication. The Act looks forward to being published in the Journal of Laws.
Amendments to the RM Regulation
Ministry of Finance prepared a draft amendment to the Council of Ministers' regulation from 9 January 2015 on the conditions for granting exemptions from property tax and transport tax, which constitute regional investment aid, aid for culture and heritage conservation, aid for sport infrastructure and multi-purpose recreational infrastructure, aid for local infrastructure, aid for regional airports and aid for ports to extend the Regulation to the end 2021
The amendment is the result of an extension by the EC of the regional aid guidelines for years 2014–2020 (2013/C 209/01), and Regulation (EU) 651/2014 to 17 June 2014 declaring certain types of aid compatible with the internal market in application Article 107(108) The Treaty, by the end of the 2021 and 2023 This enabled Member States to provide assistance on the basis of the above-mentioned EU legislation until the end of the extended deadlines, subject to an extension of national aid schemes.
The regulation was adopted by the Council of Ministers. The Regulation shall enter into force on the day following its publication.