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Real estate cadastral system and cadastral tax system – legal and organisational conditions

Proposals to introduce a cadastral tax ("municipal tax") into the Polish tax system have a long
history. The solutions that are currently proposed in the literature have a political subtext
and do not contain any substantive proposals for normative solutions, contrary to the model of
the proposed draft laws package in the mid-nineties. Poland is a unitary state and it does not
seem that there will be a need for a radical change of the state system. Local government units
in Poland have a constitutionally guaranteed and protected wide scope of independence
This study presents and critically evaluates these contemporary proposals, at the same time
points out the precondition for the change of the real estate tax regime – the need to finish
the construction of the real estate cadastre system – the Integrated Real Estate Information
System, which allows for the appraising of real estates and basing their value on it, and not only
for tax purposes. Indeed, this system is a necessary but difficult prerequisite for the continuation
of future real estate taxation reforms and would also serve the needs of many other
public authorities by enabling communication between the existing public registers (including
the CEIDG and the KRS).
The introduction of a cadastral tax alone, the tax basis for which would be an updated
and credible real estate value, also requires a number of new economic, sociological, functional
as well as social and political studies to be carried out beforehand on the tax matters, in particular
when taking into account the increase in the tax burdens and the relevant legal analyses
of the proposed models of system solutions.

