Summons to real estate companies to supplement the identifier of a shareholder of a real estate company may result directly from the provision of Art. 27 sec. 1e of the CIT Act. Pursuant to this provision, a partner in a real estate company is a “taxpayer”, which means that he is subject to the registration obligation, i.e. he should use a Polish tax identification number (NIP) – explained the Ministry of Finance.
Question from the journalist of Dziennik Gazeta Prawna of 13th October 2022.
Readers quite independently inform us about summons addressed to real estate companies to supplement information on partners with the NIP of a foreign partner.
Are such calls made on the basis of central recommendations of the Ministry of Finance?
Is there a chance, apart from the message reminding about the need to have NIP, to issue explanations in the field of real estate companies (e.g. in terms of how far the information obligation on shareholders extends, how to fulfill the obligation to have a NIP for a foreign entity that has no other contact with Poland and so forth?).
Reply of the Ministry of Finance of 19th October 2022.
Summons to real estate companies to supplement the identifier of a shareholder of a real estate company may result directly from the provision of Art. 27 sec. 1e of the CIT Act. Pursuant to this provision, a partner in a real estate company is a “taxpayer”, which means that he is subject to the registration obligation, i.e. he should use a Polish tax identification number (NIP).
Such action of tax offices is also consistent with the announcement of the Ministry of Finance
In addition, we inform you that the Ministry of Finance will consider developing explanations regarding real estate companies. The deadline for submitting the information referred to in Art. 27 sec. 1e of the CIT Act (Article 45(3f) of the PIT Act), expired on 30th September this year, so any explanations developed may relate to the implementation of future information obligations.
source: www.eureka.mf.gov.pl
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