Tax Implications of Selling Real Estate Share by Non-VAT Registered Individual in Poland

• Individual plans to sell 1/3 share in real estate property in Poland
• Property acquired for private residential purposes, not for business activities
• Sale of share not subject to VAT based on tax laws and EU case law
• Individual not considered a VAT taxpayer for this transaction
• Sale falls under private asset management, not commercial or business activity
• Tax authority agrees that sale will not be subject to VAT

Source: sip.lex.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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