Property Tax Declaration in Poland (DN-1) for Businesses

If your company owns or uses land, buildings, or structures in Poland, you may need to file an annual property tax declaration (DN-1) with the competent municipality and keep your calculation consistent with asset classification, areas, and local rates.

getsix supports international businesses with DN-1 preparation, corrections, and representation in municipal tax proceedings—especially where the key risk is "building vs structure" classification and the 2% value-based tax on structures.

What this service covers

We help you handle real estate tax compliance end-to-end, including:

• Preparation of DN-1 (annual declaration) with required attachments (depending on municipality templates)
• Review of taxable objects: land, buildings/parts, and structures (incl. business-use areas and technical infrastructure)
• Tax base validation (m²-based items vs 2% value-based items for structures)
• Corrections / updates during the year (e.g., acquisitions, renovations, change of use, new assets put into use)
• Support during municipal checks / tax proceedings related to property tax declarations (questions, evidence, explanations, dispute-prep)

Who this is for

This service is designed for:

• Foreign-owned companies with warehouses, offices, retail, production sites in Poland
• Groups with CAPEX-heavy assets where structure classification is a risk
• Businesses with multiple locations and different municipal rules/rates
• Companies facing municipal queries, inspections, or potential reclassification (higher tax exposure)

The biggest risks we reduce

Building vs structure classification (and why it matters)

From 1 January 2025, Poland changed the definitions used for real estate tax purposes, which increases classification sensitivity and the risk of disputes.

A misclassification can materially change your tax base—especially where assets fall under structures taxed at 2% of value.

DN-1 deadline and compliance pressure

As a rule, legal persons and organisational units file DN-1 by 31 January each year (with special, exceptional rules in 2025 linked to definition changes).

We help you prepare early enough to avoid "last-minute" data gaps (areas, technical specs, value basis for structures).

What we deliver (deliverables)

You receive an audit-ready package, typically including:

• DN-1 draft (per relevant municipality form/template)
• Attachments / object breakdown (depending on local requirements)
• Tax base calculation summary (clear "why and how" we calculated each line item)
• Risk notes: classification assumptions and items to confirm (technical/legal)
• Filing support guidance: what to submit, where, and how to evidence your position
• If needed: correction strategy (when to correct, what triggers change, documentation checklist)

Our process

Step 1 — Data intake and property mapping

We map what you have in Poland and how it's used (business vs non-business use), by location and municipality.

Step 2 — Classification and tax base verification

We verify whether each object is taxed by m² (land/buildings) or value basis (structures) and identify high-risk items for clarification.

Step 3 — DN-1 preparation and review

We prepare DN-1 and supporting schedules/attachments, then review with your finance/contact person before submission.

Step 4 — Support in municipal queries / proceedings (if needed)

If the municipality requests explanations or challenges your approach, we help you respond with a clear position and supporting evidence.

What we need from you (practical checklist)

To prepare DN-1 efficiently, we typically request:

• Property list by address/municipality + ownership/usage basis (owned/leased/possessed)
• Areas (m²) for land and buildings/parts (incl. business-use allocation if mixed-use)
• Fixed asset register extracts for relevant technical assets
• Technical documentation where needed (to support classification)
• Prior year DN-1 (if available) + any correspondence with the municipality
• Events during the year: acquisitions, disposals, renovations, new assets put into use

Why getsix

• Experience supporting international companies operating in Poland (tax + accounting context)
• Practical documentation approach: we focus on audit-ready, defensible filings
• Capability to combine tax advisory with accounting/fixed-asset alignment to reduce data mismatches

Related knowledge base article

Want the "rules overview" first? Read our guide:
Property Tax Poland: Real estate tax on land, buildings and structures

For official government guidance, see:
Property (real estate) tax – Biznes.gov.pl

FAQ

Tell us where your property is located (municipality/city), what type of assets you have (office/warehouse/plant/infrastructure), and whether you need DN-1 preparation only or also support during municipal proceedings.