Mobile containers are a popular solution in industry and trade. They are often used as warehouses, temporary offices, and even as living spaces. However, are these structures subject to property tax? In this article, we will attempt to answer this question.
Container as a building structure
According to the Act on Local Taxes and Charges, the objects subject to property tax are buildings and their parts, constructions, and non-building construction equipment, as well as equipment and networks if they are permanently connected to the ground.
In this context, a container can be considered a building structure if it is permanently connected to the ground. This means that if the container is set up permanently, for example, on a concrete foundation, it will be considered a building structure and will be subject to property tax.
A container as a non-building structure
If the container is not permanently connected to the ground, it may be considered a non-building structure. In this case, it may still be subject to property tax.
Administrative court ruling on office containers
A ruling was issued by the Supreme Administrative Court (case no. II FSK 1144/16) regarding an office container. The court ruled that a temporary building structure in the form of an office container is not subject to property tax. The court concluded that the office container does not meet the criteria of a structure within the meaning of Article 3(3) of the Construction Law.
Containers, as container structures, are subject to property tax if they are permanently connected to the ground. Mobile containers may also be subject to taxation depending on their permanent connection to the ground. However, it is worth noting the ruling of the Supreme Administrative Court.
Article 3(1) of the Act on Local Taxes and Charges states that the objects subject to property tax are buildings, buildings with installations and equipment, temporary buildings, agricultural buildings, special-purpose buildings, and building equipment if they are permanently connected to the ground. On the other hand, according to Article 3(3) of the Construction Law, a building structure is a structure that is created as a result of construction work and is permanently connected to the ground. Based on these definitions, a container is not considered a building structure because it is not permanently connected to the ground.
However, as mentioned earlier, the issue of taxing mobile containers with property tax in Poland is not regulated, leading to misunderstandings and various interpretations of the law. A similar situation occurred in 2016 in Poland regarding the taxation of residential trailers with property tax. At that time, the administrative court issued a ruling stating that the residential trailer constitutes a building structure within the meaning of Article 3(3) of the Construction Law and is subject to property tax.
It is important to remember that court rulings are not definitive and always depend on the specific circumstances of the case. Therefore, in case of doubts regarding the taxation of a container, it is advisable to consult with the tax authority and obtain a legal interpretation.