Tax alert – Another general interpretation concerning real estate tax

The Minister of Finance and Economy has published a general interpretation dated 2 January 2026 regarding the understanding of the requirement of permanent attachment to land in the case of container‑type structures, applicable under the legal framework in force as of 1 January 2025. This is an issue that taxpayers should pay particular attention to when filing their real estate tax returns for 2026.

Amendment to the definition of a “structure” effective 1 January 2025

As of 1 January 2025, an amendment to the Local Taxes and Fees Act entered into force, significantly changing the rules for classifying structures for real estate tax purposes. The new definition now also encompasses constructions listed in Annex No. 4 to the Act. Among the enumerated categories are, inter alia, container‑type facilities that are permanently attached to land.

Although the legislator introduced a statutory definition clarifying when a structure may be deemed permanently attached to land, in practice the definition has raised a number of doubts – particularly in relation to lightweight container units commonly used as offices, storage facilities, staff rooms or sanitary modules.

Divergent positions of tax authorities and the minister’s resolution

The absence of clear and objective criteria resulted in inconsistencies across individual tax rulings issued by local tax authorities. These divergent interpretations created significant uncertainty for taxpayers and ultimately prompted the issuance of yet another general interpretation aimed at harmonising the application of the law in practice.

The general interpretation clarifies that the decisive element is the physical connection between the structure and the land. Stability derived solely from the weight of the container or its construction does not satisfy the statutory requirements. Permanent attachment must arise from the use of specific measures (such as anchoring, bolting, or other forms of fastening) appropriately tailored to the ground conditions and the technical characteristics of the structure.

Practical implications for taxpayers

Many container‑type units – whether transport, storage, office or sanitary containers – due to their inherent mobility and the absence of appropriate anchoring or fastening to the ground, will not meet the criterion of permanent attachment to land as interpreted in the general interpretation. Nevertheless, the interpretation still leaves open the possibility that a container may, in certain circumstances, qualify as a structure for real estate tax purposes.

If you operate container‑type facilities or other installations that raise classification doubts prior to filing your tax return, we would be pleased to assist in assessing their status. We note that, despite more than a year having passed since the entry into force of the new regulatory framework, it continues to create substantial difficulties for both taxpayers and tax authorities, as evidenced by the need for successive general interpretations.

Why SSW Tax?

Members of the SSW tax team have more than a decade of experience advising on real estate tax matters. They have participated in over one thousand tax and court proceedings related to this tax and have represented taxpayers in landmark cases before the Constitutional Tribunal. Many of these cases have shaped the case law of administrative courts as well as the administrative practice of tax authorities. This experience allows us not only to ensure the proper fulfilment of tax obligations, but also to identify opportunities for tax savings.