The subject of perpetual usufruct may be land properties owned by the State Treasury and local government units. The perpetual usufructuary may trade in the right of perpetual usufruct, but the scope of his rights to land is more limited than in the case of ownership (in particular, perpetual usufruct is established for a definite period of time). As a rule, the establishment of perpetual usufruct is subject to VAT as an activity equal to the supply of land. Nevertheless, perpetual usufruct established before Poland’s accession to the European Union, i.e. before May 1, 2004, is not subject to VAT (as a result, perpetual usufruct fees charged after that date are not subject to VAT).
Source: martinitax.pl
Latest Posts in "Poland"
- Poland’s New Beverage Packaging Deposit System: Key VAT Rules and Obligations Explained
- Will Local Government Companies Pay VAT? Key Ruling Expected from Supreme Administrative Court
- Finance Ministry Launches ‘Wednesdays with KSeF’ Training Series for Entrepreneurs
- Poland’s Finance Ministry Releases First Guide for National e-Invoicing System KSeF Launch
- Polish JPK_VAT Update: New Draft Format for KSeF E-Invoicing Effective February 2026
