{"id":5525,"date":"2024-02-23T11:23:00","date_gmt":"2024-02-23T11:23:00","guid":{"rendered":"https:\/\/btla.eu\/articles\/btla\/apartment-as-a-place-of-business\/"},"modified":"2024-05-09T08:19:33","modified_gmt":"2024-05-09T08:19:33","slug":"apartment-as-a-place-of-business","status":"publish","type":"post","link":"https:\/\/btla.eu\/en\/articles\/apartment-as-a-place-of-business\/","title":{"rendered":"Apartment as a place of business"},"content":{"rendered":"<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\"><\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<h1>Apartment as a place of business<\/h1>\n<div class=\"btla-layout-copy\">\n<p>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.  <\/p>\n<\/div>\n<div class=\"btla-layout-copy\"><div class=\"sfsi_widget sfsi_shortcode_container\"><div class=\"norm_row sfsi_wDiv \"  style=\"width:225px;text-align:left;\"><div style='width:40px; height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/www.linkedin.com\/company\/btla-official\/' id='sfsiid_linkedin_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_linkedin.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><div class=\"sfsi_tool_tip_2 linkedin_tool_bdr sfsiTlleft\" style=\"opacity:0;z-index:-1;\" id=\"sfsiid_linkedin\"><span class=\"bot_arow bot_linkedin_arow\"><\/span><div class=\"sfsi_inside\"><div  class='icon4'><a href='https:\/\/www.linkedin.com\/company\/btla-official\/' target='_blank' rel='noopener'><img data-pin-nopin='true' class='sfsi_wicon' alt='LinkedIn' title='LinkedIn' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/visit_icons\/Visit_us_linkedin\/icon_Visit_us_pl_PL.svg' \/><\/a><\/div><div  class='icon1'><script type=\"IN\/FollowCompany\" data-id=\"79071549\" ><\/script><\/div><div  class='icon2'><a target='_blank' rel='noopener' href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fbtla.eu%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F5525\"><img decoding=\"async\" class=\"sfsi_wicon\" data-pin-nopin= true alt=\"Share\" title=\"Share\" src=\"https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/share_icons\/Linkedin_Share\/pl_PL_share.svg\" \/><\/a><\/div><\/div><\/div><\/div><\/div><div style='width:40px; 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height:40px;margin-left:5px;margin-bottom:5px; ' class='sfsi_wicons shuffeldiv ' ><div class='inerCnt'><a class=' sficn' data-effect='scale' target='_blank' rel='noopener'  href='https:\/\/api.whatsapp.com\/send?text=https%3A%2F%2Fbtla.eu%2Fen%2Farticles%2Fhow-can-an-insurance-broker-help-your-business-in-poland%2F' id='sfsiid_whatsapp_icon' style='width:40px;height:40px;opacity:1;background:#b8a076;'  ><img data-pin-nopin='true' alt='WhatsApp' title='WhatsApp' src='https:\/\/btla.eu\/wp-content\/plugins\/ultimate-social-media-icons\/images\/icons_theme\/flat\/flat_whatsapp.png' width='40' height='40' style='' class='sfcm sfsi_wicon ' data-effect='scale'   \/><\/a><\/div><\/div><\/div ><div id=\"sfsi_holder\" class=\"sfsi_holders\" style=\"position: relative; float: left;width:100%;z-index:-1;\"><\/div ><script>window.addEventListener(\"sfsi_functions_loaded\", function()\n\t\t\t{\n\t\t\t\tif (typeof sfsi_widget_set == \"function\") {\n\t\t\t\t\tsfsi_widget_set();\n\t\t\t\t}\n\t\t\t}); <\/script><div style=\"clear: both;\"><\/div><\/div><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<h1>Apartment as a place of business<\/h1>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>Registered office of the company with the partner &#8211; real estate tax<\/h2>\n<p>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. <\/p>\n<p>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.   <\/p>\n<h2>Registered office of the company with the partner &#8211; costs of obtaining income<\/h2>\n<p>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.  <\/p>\n<h2>Lease agreement with a partner &#8211; company&#8217;s registered office<\/h2>\n<p>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&#8217;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.      <\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-media\"><img decoding=\"async\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/10.jpg\" alt=\"10\" loading=\"lazy\"><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h4>Author:<\/h4>\n<\/div>\n<div class=\"btla-layout-copy\">\n<h3>Rafa\u0142 Drzewiecki<\/h3>\n<h4>Lawyer, Mediator<\/h4>\n<p>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.   <\/p>\n<\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h3>Contact a specialist<\/h3>\n<\/div>\n<div class=\"btla-native-contact-cta\" data-btla-article-extra=\"1\"><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">Contact BTLA<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-post-grid btla-native-posts\">\n<article class=\"btla-article-card\" data-btla-searchable=\"how does business insurance work in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-does-business-insurance-work-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukasz-mroz-4-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How Does Business Insurance Work in Poland?<\/h2>\n<p>Running a business in Poland comes with various risks, from property damage and legal disputes to employee-related liabilities. To protect against financial losses and ensure long-term&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<article class=\"btla-article-card\" data-btla-searchable=\"how to get properly insured in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-to-get-properly-insured-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukaszoles-3-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How to Get Properly Insured in Poland?<\/h2>\n<p>Getting the right insurance in Poland is essential for both individuals and businesses to protect against financial risks and unforeseen events. With a wide range of&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<article class=\"btla-article-card\" data-btla-searchable=\"how can an insurance broker help your business in poland?\"><a href=\"https:\/\/btla.eu\/en\/articles\/how-can-an-insurance-broker-help-your-business-in-poland\/\"><span class=\"btla-article-cover\" aria-hidden=\"true\"><img decoding=\"async\" width=\"768\" height=\"403\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2026\/11\/btla-ekspert-lukaszoles-4-768x403.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" loading=\"lazy\" \/><\/span><\/p>\n<div class=\"btla-article-card-body\">\n<p class=\"btla-eyebrow\">Articles \u00b7 11.02.2025<\/p>\n<h2>How Can an Insurance Broker Help Your Business in Poland?<\/h2>\n<p>Running a business in Poland comes with various risks, from property damage and employee liabilities to contractual disputes and financial losses. Choosing the right insurance coverage&hellip;<\/p>\n<p><span class=\"btla-text-link\">Czytaj artyku\u0142<\/span><\/div>\n<p><\/a><\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14053,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"categories":[27,26,32],"tags":[],"btla_specialization":[],"class_list":["post-5525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-law","category-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Apartment as a place of business - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/articles\/apartment-as-a-place-of-business\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apartment as a place of business - BTLA\" \/>\n<meta property=\"og:description\" content=\"Every person who decides to start a business must choose a place of residence or a place of permanent business activity. 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