We would like to inform you that real estate companies and their partners are obliged to file annual information on the number of shares held in such company. In 2023, the deadline for filing the information has not been extended by the Ministry of Finance. This means that real estate companies and their partners are obliged to file the information by the end of the third month after the end of the company’s fiscal or financial year. For most of them, the deadline is therefore 31 March 2023 – if the company’s tax or financial year coincides with the calendar year.
Under the CIT and PIT Acts, real estate companies and taxpayers holding in a real estate company, directly or indirectly:
- shares or stocks giving at least 5% of the voting rights in the company or
- an aggregate of rights and obligations giving at least 5% of the right to share in the profit of a company that is not a CIT taxpayer, or
- at least 5% of the total number of participation titles or rights of a similar nature
– are obliged to provide the Head of KAS with information on the number of shares held in such a company. Currently, the Head of KAS’s duties in this respect have been taken over by the heads of the tax offices competent for the shareholder and the real estate company.
Real estate companies provide information on taxpayers who hold shares in them directly and indirectly, via CIT-N1 (on taxpayers who are not natural persons) or PIT-N1 (on taxpayers who are natural persons) forms. On the other hand, taxpayers who hold, directly or indirectly, shares in a real estate company shall submit information on the number of shares on forms CIT-N2 (on taxpayers who are not natural persons) and PIT-N2 (on taxpayers who are natural persons). This information is submitted via the e-Deklaracje portal.
If you have any doubts about meeting your obligation to report the structure of real estate companies, please do not hesitate to contact us.