In accordance with the opinion of Marcin Sobieszek,  our tax advisor and partner in ATA Tax, depreciation rate for rental of apartment is allowed to increase, if the apartment was used at least five years before the rental. Then they can be depreciated within ten years or depreciation can be distributed for longer, adjusting the amount of the provision for income. This gives the opportunity to non-payment of tax for ten years or more.

You are encouraged to read the entire article which may be found in „Rzeczpospolita” daily at: http://www.rp.pl/artykul/1203507-Najem-bez-podatku--Skarbowka-juz-sie-zgadza.html#ap-1