Polish Supreme Administrative Court clarifies PCC tax exemption for first-time home buyers

The Supreme Administrative Court (NSA) ruled that purchasing a single-family house in a 'shell' state (unfinished) does not disqualify a buyer from the tax on civil law transactions (PCC) exemption for first-time secondary market acquisitions. This clarifies the legal interpretation of 'residential building' status for tax purposes, providing certainty for buyers of incomplete properties.