The French Real Estate Wealth Tax as a Source of Inspiration for Polish Legislator

Abstract

This article is a continuation of research on French tax law, which is regulated in principle in one legal act, that is the general tax code. The analysis carried out in this publication concerns the issue of taxation of assets invested in real estate, which is very important from the point of view of the Polish market, where for several years there have been plans to introduce a number of measures aimed at limiting price increases within this segment of the market. The presentation of the structure of the French property tax related to the real estate market may be an interesting point of reference for the Polish legislator, who has often relied on French models in the past. The summary indicates the potential possibility of using French solutions also in Poland, as one of the elements serving price stabilization on today’s real estate market.