Tax Office Demands Up to PLN 250,000 After Old Home Sales

9 August 2026 Poland Radar 0 Comments

Tax offices seek large repayments over the residence registration tax relief for some 2007–08 property sales; check documents and deadlines.

The Polish tax office has demanded tens or even hundreds of thousands of zloty from some sellers who used the residence registration tax relief many years ago. Consequently, people who thought they were safe now face unexpected bills, interest, and legal fights.

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Who is affected and why it matters

The dispute concerns buyers from 2007 and 2008 who sold property within five years. Moreover, the law then allowed an exemption if the owner had lived at the sold address for at least 12 months. However, officials also required a signed declaration to claim the break. Many taxpayers met the stay requirement, but they did not file that declaration. Therefore, the tax office now questions their right to the relief and issues demands amounting to PLN 38,000, PLN 100,000, or more. In some very large cases it reached over PLN 250,000.

Why the legal background complicates recovery

On 9 July 2025 the Constitutional Tribunal ruled in favor of many taxpayers in case SK 64/20. Yet the court decision did not appear in the official Journal of Laws. Consequently, tax authorities say they cannot use that judgment to reopen and cancel all older decisions. In addition, the tax code contains strict limitation periods for claims. Thus two taxpayers with similar facts may face very different outcomes. For example, the timing of appeals, or whether a tax court already considered the file, changes the legal picture. Therefore you must check your case individually.

Why the residence registration tax relief still causes trouble

First, the requirement of a formal declaration became a trap for some people. Second, administrative practice changed over time. Third, the ministry does not plan a special law to fix old cases. Meanwhile the Ombudsman (Rzecznik Praw Obywatelskich) demands a solution to protect citizens and trust in the state. Finally, the stakes go beyond numbers. Families have risked homes and savings to pay these claims. For example, retired couples sometimes took loans to avoid losing their flats.

💡 GOOD TO KNOW: If you bought a flat in 2007 or 2008 and sold it within five years, check whether you filed the required declaration at the time. Keep your notarised deed, proof of residency (meldunek), and any correspondence with the tax office. In Poland, institutions like ZUS (social insurance), NFZ (public health fund), and documents like your PESEL number matter in many official processes. Therefore consult a specialist tax lawyer quickly, because deadlines and prior court steps can change your options.

Practical steps if you received a tax letter

Do not ignore a letter from the tax office. First, confirm whether the decision is final. Second, gather your original notarial deed and any meldunek documents. Third, check whether you appealed or took the case to an administrative court. Moreover, ask a tax lawyer to assess limitation periods and possible reopening. In short, act fast because small differences in dates matter a lot.

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