Short-Term Rental Taxation – Will Business Registration Be Required?
Will short-term rental taxation in Poland require property owners to register a business after the proposed legislation enters into force? Not automatically. The bill does not directly amend Polish tax legislation, while the tax authorities’ current approach still allows many arrangements to be treated as private rentals subject to lump-sum taxation. However, the new definition of hotel services may result in stricter scrutiny. The actual scope of services provided to guests should remain decisive.





