Apartment as a place of business

Every person who decides to start a business must choose a place of residence or a place of permanent business activity. Very often, the choice falls on a separate part of the property, which is also the place of residence of a given entrepreneur running a sole proprietorship or one of the partners, e.g. a limited liability company.

Registered office of the company with the partner – real estate tax

Why is this property chosen most often? This is due to the practicality of such a solution and the convenience that accompanies, for example, receiving correspondence.

However, we cannot forget that every owner of real estate must pay appropriate taxes on it. The use of real estate for mixed purposes, i.e. residential and business purposes, forces the owner to submit appropriate notification and results in an increase in real estate tax fees. However, this increase only applies to a separate part of the premises used for business purposes.

Registered office of the company with the partner – costs of obtaining income

It should be noted, however, that an entrepreneur introducing premises into business activity may deduct the costs of obtaining income related to it. This category includes the costs of part of the rent, Internet and electricity. However, it is important to appropriately calculate the percentage of the apartment used for running a business so as to proportionally distribute the expenses that can be included in tax-deductible costs.

Lease agreement with a partner – company’s registered office

It should be noted, however, that the apparent convenience of using part of a residential premises may take on a slightly more complicated structure when it is necessary to conclude a lease agreement between a partner of e.g. a limited liability company and the same person who is the owner of the property to which the agreement applies. Such a legal relationship requires the appointment of a proxy at an appropriate meeting of the company to conclude such an agreement and the company’s consent in the form of a resolution. The situation becomes even more complicated when the sole shareholder of a limited liability company wants to enter into the above-mentioned agreement. with himself, as it were. Such an agreement should be concluded in the form of a notarial deed.


Rafał Drzewiecki

Lawyer, Mediator

He specializes in providing legal assistance to natural persons. He attaches great importance to trying to resolve disputes amicably, including in criminal cases. He realizes his professional career in criminal law, because he served his legal training under the supervision of an attorney specializing in this field. He is particularly interested in post-penitentiary issues: the system of electronic supervision, breaks in serving the prison sentence, conditional early release.

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