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Please be advised that the Ordinance of the Minister of Finance dated March 29, 2022 on the extension of the deadline for submission of information on real estate companies has extended the deadline for submission of information on the shareholding structure of real estate companies to September 30, 2022.

Please be advised that the Ordinance of the Minister of Finance dated March 29, 2022 on the extension of the deadline for submission of information on real estate companies has extended the deadline for submission of information on the shareholding structure of real estate companies to September 30, 2022. This deadline already applies to the submission by real estate companies, personal income taxpayers and corporate income taxpayers of the information referred to in Article 45 (3f) of the Personal Income Tax Act of 26 July 1991 and in Article 27 (1e) of the Corporate Income Tax Act of 15 February 1992 – concerning real estate companies whose tax year or financial year ended between 31 December 2021 to 31 May 2022.This information relates to the reporting to the Head of the National Tax Administration of data concerning the holding of rights in a real estate company.