Are you buying a property for a business? The apartment sounds like a great idea — a prestigious address, costs to be settled, and maybe even deducted VAT. In practice, however, you will face a labyrinth of regulations, interpretations and hidden traps. This article will walk you through everything you need to know— from the legal status of the apartment, to VAT and depreciation, to setting up an office in a premium apartment.
An apartment is a marketing name — the legal status of the apartment is something else
The word “apartment” in the developer’s materials has no legal meaning. What determines the tax consequences is the legal status of the premises disclosed in the land and mortgage register – whether the premises are classified as residential or usable.
Why is it so important?
The difference between these categories directly affects:
- VAT rates and deductibility
- PCC – obligation to pay
- depreciation — rates and admissibility
- Bank financing – loan terms
Commercial premises allow for more predictable settlements. A dwelling — even if it’s used as an office — is subject to restrictions that can completely change the economics of the transaction.
Where to check the status of the premises?
- Land and Mortgage Register – the basic source of information
- notarial deed and file of premises
- developer documentation
- local spatial development plan (MPZP) — may specify the permissible functions of the building
- resolutions of the housing association and building regulations — may limit or exclude business activity
VAT on purchase – when it is deductible and when it is not deductible
The possibility of deducting VAT depends on three factors: the market (primary or secondary), the status of the premises (residential or utilitarian) and the planned use.
Primary market
On the primary market, the transaction is subject to VAT:
- Residential premises – preferential rate of 8%
- Commercial premises – 23% rate
VAT deduction is possible only if the buyer is an active VAT taxpayer and the premises will be related to taxable activities.
NOTE: The designation “investment apartment” in the developer’s offer does not guarantee that the premises have a usable status. This should be verified in the documentation.
Secondary market
On the secondary market, transactions with natural persons who do not conduct business activity are generally taxed with PCC at the rate of 2% — not VAT.
Exception: a seller who is an active VAT taxpayer may choose to be taxed with VAT. Then the PCC is not calculated, and the buyer has a chance to deduct.
Types of VAT deduction
- Full — premises wholly related to taxable activities
- Proportional — partly corporate, partly private premises
- No deduction – premises unrelated to taxable activities (e.g. residential lease exempt from VAT)
Fit-out and finish
VAT on invoices for materials and services when finishing the premises after purchase is also deductible on the same terms as the premises themselves. It is worth taking this issue into account when calculating the total cost of the investment.
Parking space and storage room
They are often separate subjects of the contract. Their tax status is not always the same as the status of a residential unit – it happens that a parking space is a commercial premises. They should be analysed separately.
VAT and the rental model – four scenarios
| Rental model | Status VAT | Effects of the deduction | Risk |
| Residential rental | exempt from VAT | Limited right to deduct | high |
| Commercial lease (office) | taxed at 23% | Full deduction | lower |
| Short-term / service lease | taxed at 23% | depends on the structure | Medium |
| Mixed use | Proportion | Limited | high |
Residential rental
Exempt from VAT – does not give the right to deduct input tax on purchase. This is a common reason for refusing to deduct for entrepreneurs buying investment apartments.
Commercial lease (office)
It creates a clear link with taxable activity and allows for a full deduction. It requires proper documentation and consistent use.
Short-term rental
Popular in tourist locations, it is sometimes treated as a service taxed at 23%. Its specificity – frequent changes of tenants and the need to provide additional services – requires a separate analysis.
Mixed use
The greatest settlement risk. The VAT deduction becomes proportional, and the documentation of the actual division of use is difficult to challenge by the tax authorities.
Depreciation – what changes in 2026
Tax depreciation and balance sheet depreciation
- Tax – affects the CIT or PIT tax base
- Balance sheet — recognised in the accounting books, affects the company’s financial result
A property can be depreciated on the balance sheet, even if tax depreciation is limited.
Depreciation rates in 2026
| Type of premises | Annual rate | Depreciation period |
| Commercial premises | 2,5% | 40 years |
| Residential premises | 1,5% | ~66 years* |
*Residential premises used for business purposes – balance sheet depreciation is possible, while tax depreciation is generally not a tax-deductible expense.
Depreciation methods
- Linear – the most commonly used and simplest
- Degressive – does not include buildings and premises
- One-time — not eligible for real estate
Equipment depreciation – a separate category
Individual elements of the equipment of the premises can be depreciated separately, with higher rates and shorter periods:
- furniture and built-in
- IT equipment
- systemy smart home
- Air conditioning
- Safety systems
- Reception facilities
Upgrade depreciation
- Improvement (increase in use value) → increases the initial value of the fixed asset → is subject to depreciation
- Ongoing renovations and repairs → included directly in tax-deductible costs
? The time when depreciation begins is the day the fixed asset is put into use—not the date of purchase.
Running costs – what can be accounted for
| Cost | Settlement Option | Remarks |
| Administrative rent | ✅ Yes | Mixed-use ratio |
| Utilities (electricity, water, heating) | ✅ Yes | as above |
| Internet / Telecommunications | ✅ Yes | especially justified for the office |
| Property insurance | ✅ Yes | premium as BUY |
| Security/monitoring | ✅ Yes | especially at the office |
| Cleaning | ✅ Yes | for corporate use |
| Interest on the loan | ✅ Yes | after commissioning* |
| Legal and tax services | ✅ Yes | current operating costs |
| Property tax | ✅ Yes | company premises |
| Renovation fund | ✅ Yes | on the same terms as rent |
*During the construction/finishing period, interest increases the initial value of the fixed asset.
In mixed use, costs should be accounted for proportionally – this requires keeping records that allow for a reliable determination of the share of corporate use.
Private use of the company premises – hidden risks
The issue of private use of company premises – by a partner, a member of the management board or an employee – is an area where convenience meets tax risk.
Potential consequences
- On the part of the beneficiary — income taxed with PIT (free or partially paid benefit)
- On the company’s side — consequences in CIT or PIT
- In the context of ZUS – the question of whether it constitutes income from employment
Determining the market value
It requires comparison with rental prices on the local market for similar properties. Documentation should be prepared from day one, not just for inspection.
What do tax authorities analyze?
The dominant private purpose of use can lead to the expenses being challenged as KUPs. The authorities examine:
- number of days of business use per month
- Nature of the meetings
- Guest profiles
PCC – when you have to pay
Tax on civil law transactions (2%) is charged when the transaction is not subject to VAT — typically on the secondary market, when purchased from a natural person who is not a VAT taxpayer.
Key principles:
- VAT excludes PCC – transactions on the primary market do not generate an additional PCC obligation.
- In the case of a real estate sale agreement, the PCC obligation arises at the moment of concluding a notarial deed transferring ownership.
The PCC value affects the total cost of purchase and should be included in the investment calculation from the outset.
Purchasing models – Structure comparison
| Criterion | Purchase by the company | Private purchase + rental to a company | Commercial premises for a company | Purchase by a company for a board / expat |
| VAT deduction | possible, conditional | depends on the rental model | the most predictable | Complications |
| PCC | excluded for VAT | depends on the structure | excluded for VAT | excluded for VAT |
| Tax depreciation | Be careful with the housing | none (in the case of a private person) | fuller | Careful |
| Balance sheet depreciation | Yes | Not applicable | Yes | Yes |
| Private use | ryzyko PIT/CIT/ZUS | Low | Risk | high risk |
| Flexibility | lower | higher | lower | Low |
| Legal/tax risk | high | Medium | lower | high |
Purchase by the company
It gives the greatest settlement opportunities, but it ties the property to the company’s assets — the sale or withdrawal generates tax liabilities.
Private purchase with rental to a company
It is more flexible, but it does not allow for depreciation on the part of a private person and limits the possibility of deducting VAT.
Commercial premises for a company
The most predictable tax path – usually involves fewer interpretative doubts.
However, it is not always available in premium locations, where the offer of residential apartments dominates.
Purchase for the board / expat
The highest risk when the premises are used privately.
Financing a purchase – cash or credit
The decision on the financing model should be made before booking the premises.
Mortgage loan
- Residential property – easier to get, more offers
- Commercial premises – higher own contribution, shorter loan period
Business loan
The loan taken out by the company is subject to other procedures for assessing capacity. The bank analyses the company’s financial results, credit history and collateral structure.
Additional costs to consider
- Bank commissions
- Credit insurance
- real estate valuation costs
Luxury office at home – when it works
A premium apartment can successfully serve as an office, as long as it meets certain conditions.
Features relevant to the office function
- appropriate layout of rooms
- Good natural light exposure
- high-speed internet
- Dedicated meeting area
- Access to car parks
- Building security and reception
Proportional Usage Documentation
A plan of the premises with the designation of the functions of the rooms – bedroom, study, meeting room – is the basis for determining the proportion of company use. The more precise the documentation, the lower the risk of being challenged.
Building Regulations
It can limit business activity – the volume of guest traffic, the hours of business meetings, the use of common areas. It is worth analyzing before buying.
Data security
An office in a residential apartment does not always meet information protection requirements – especially important in regulated industries (financial, legal, medical).
Due diligence – what to look for before signing a contract
Due diligence of premium real estate goes beyond the standard verification of technical condition.
Legal aspects
- legal status of the premises and the building in the land and mortgage register
- History of mortgage encumbrances and easements
- condition of the developer or manager
- Community regulations — do they allow for business activity?
Technical aspects
- Functional layout of the premises – assessment by the architect
- possibility of office arrangement
- standard of common areas (reception, security, parking)
- parking spaces and storage rooms — separate tax analysis
Financial aspects
- rental and resale potential
- Insurance and Warranties
Pitfalls and risks – what to avoid
Risks are revealed not at the time of the transaction, but in later years – during fiscal audits, changes of purpose or sale.
The most common mistakes
- Inconsistency between declared and actual use — the tax office analyzes documents, but also the actual use of the premises
- No VAT correction when changing the purpose of the premises – an obligation of multi-year correction, which many entrepreneurs forget about
- Changing regulations – interpretations concerning residential real estate in a corporate context are not stable
Liquidation of the company and sale
- withdrawal of the premises from the company is subject to taxation on the terms of supply of goods
- sales after liquidation within 6 years generate income from business activity
- VAT correction is required if the full adjustment period has not expired — 10 years for premises with a value of more than PLN 150 thousand
Checklist – what to check before signing a contract
| Lp. | What to check | Who checks |
| 1 | Legal status of the premises (residential/utility) | lawyer, real estate advisor |
| 2 | Land and mortgage register and encumbrances | lawyer |
| 3 | Is the transaction VAT or PCC | tax advisor |
| 4 | VAT deduction conditions | tax advisor |
| 5 | Rental model | tax advisor |
| 6 | Tax depreciation vs balance sheet depreciation | accountant, tax advisor |
| 7 | Building/community regulations | lawyer |
| 8 | Layout of the premises – separation of the company part | Architect |
| 9 | Private use — the effects of PIT/CIT/ZUS | tax advisor |
| 10 | Parking space and cell – separate analysis | tax advisor |
| 11 | Financing model | Financial advisor |
| 12 | Exit Plan (Rental, Sale, Change of Function) | tax advisor |
| 13 | Technical and legal due diligence | lawyer, appraiser |
| 14 | Property tax – rates and obligations | tax advisor |
Frequently Asked Questions
Are an apartment for a limited liability company an automatic tax benefit?
No. The possibility of deducting VAT and depreciation depends on the status of the premises, the model of use and compliance with the regulations. The mere fact of buying for a company does not guarantee any benefits.
Is it possible to deduct VAT on the purchase of an apartment for a company?
Only when the premises are related to activities subject to VAT. A dwelling intended for residential rental (exempt from VAT) does not give the right to deduct.
What is the difference between a residential unit and a commercial unit in settlements?
- Utility → fuller depreciation, predictable VAT deduction, higher rates
- Residential → interpretation limitations, lower depreciation rates, risk of contesting
Does “investment apartment” always mean commercial premises?
No. This is a marketing term – the legal status is determined only by the land and mortgage register and the building’s documentation.
Can an apartment for a company be depreciated in 2026?
- Commercial premises – yes, rate 2.5% per annum
- Residential premises – although the regulations provide for a rate of 1.5%, depreciation write-offs cannot be included in tax-deductible costs.
Is it possible to arrange an office in a luxury apartment?
Yes, as long as the building regulations allow it, and the layout of the premises allows for the separation of the company zone. It requires careful documentation.
Do I pay PCC or VAT when buying for a company?
- The primary market → VAT as a rule
- The secondary market → generally PCC, unless the seller taxes VAT
Are the parking space and the storage room billed as a premises?
Not necessarily. Their tax status may be different from that of a dwelling — they require a separate analysis.
What happens when a company apartment is used privately?
This generates revenue on the part of the beneficiary, the risk of costs being challenged on the part of the company and potential consequences for the Social Insurance Institution.
Is it better to buy privately and rent to your own company?
It depends on the purpose of the purchase and the tax structure. The model gives flexibility, but limits the right to deduct VAT and does not allow for depreciation on the part of a private person.
Do residential and commercial leases have the same VAT effects?
No. Residential rental is exempt from VAT, commercial rental is taxed at 23%. The difference has a direct impact on the right to deduct.
What to check before buying a premium apartment for a company?
First of all: the legal status of the premises, VAT and PCC conditions, building regulations, financing model, exit plan and the effects of private use. Consultation with a tax advisor and a lawyer is recommended before signing the agreement.
Buying an apartment for a company is a decision for years
Buying an apartment for a company in 2026 is a decision whose tax implications reach many years ahead. The legal status of the premises – residential or commercial – determines almost everything: VAT, PCC, depreciation, current costs and the settlement model.
A luxury office in a premium apartment is feasible, but requires careful documentation and compliance with the building’s regulations.
Each of the discussed aspects requires an individual analysis. There are no universal solutions, and mistakes made at the purchase stage are revealed only during a tax audit or the sale of real estate.
Anna Awłasewicz