In accordance with the director of the Tax Chamber in Warsaw’s interpretation of provisions by (file no. IPPB1/415-12/09-3/KS), a lessor settles its dues towards the fiscal authorities by paying a lump-sum tax. A revenue to be taxed with a lump-sum income tax is constituted by a rent fee received according to a lease agreement.

Exploitation costs borne by a lessee in connection with the subject of the lease are not deemed to be a part of the revenue earned from the lease if the lease agreement stipulates that the lessee is obligated to cover them.

Contact person: Piotr Wagner, pw@pnplaw.pl