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Abolition of the PCC tax – issues discussed: What is PCC and who pays - basic information Abolition of PCC for the first apartment Higher PCC - th apartment and next When will PCC be abolished for the first apartment? What is PCC and who pays – basic information PCC tax is a tax on civil law transactions (also commonly called enrichment tax). It is paid by persons who are parties to civil law transactions, in short; by persons concluding contracts specified in the Act (e.g. purchase, donation, loan). The tax rates (which are different for different activities) are set out in Art. of the Act on Tax on Civil Law Transactions.
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