How does classification of the real estate taxation systems look like?

EXAMPLE: RET RATES IN POLAND 
https://www.paih.gov.pl/polish_law/taxation/real_estate_tax#

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EUROPEAN COMMISSION - JOINT RESEARCH 
CENTRE : TECHNICAL REPORTS
“Homeowners benefit from a favourable tax treatment in most EU countries, although there is a significant 
variation in tax regimes associated with homeownership. These fiscal incentives typically take the form of 
exemptions from capital gains taxes on the sale of immovable property, nontaxation of imputed rental incomes 
and the existence of deductibility on mortgage interest payments. When coupled with high loan-to-value (LTV) 
ratios and long loan maturities on mortgage lending, housing tax incentives may bias household investment 
decisions and contribute to household indebtedness, with implications on house prices and macro-economic 
stability as evidenced during housing bubble boom and bust of the 2007-2008 crisis”
https://ec.europa.eu/jrc/sites/default/files/jrc118277.pdf

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“Homeownership rates vary widely in the EU, ranging from slightly over 50 percent in Germany and 
Austria to over 90 percent in Lithuania and Romania. Significant differences among European countries 
are also observed in the share of homeowners that are indebted: in Romania less than 1 percent of 
homeowners have an outstanding mortgage while in the Netherlands around 60 percent of homeowners 
are indebted.”

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Mortgage interest tax relief (MITR) is a prevalent feature of EU housing tax regimes. MITR can take the 
forms of a tax credit which is deducted from the final tax liability or a tax allowance which is deducted 
from the taxable base. In the latter case, the final gain from the provision depends on the personal income 
schedule. Irrespective of their type, MITRs tend to have regressive income distributional impact . That is, 
higher income groups tend to benefit more from the MITR, especially if top PIT rates are high and no 
capping for MITRs is applied to dampen the regressivity. 

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 “A high LTV ratio increases access to a mortgage loan for individuals, as they may finance their homes 
almost entirely by debt without the limitations imposed by the need to provide down payments. Some 
countries have binding caps for the maximum LTV ratio for residential mortgage lending (e.g. Estonia, 
Cyprus, Germany, Ireland, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Romania, 
Finland, Spain and Sweden), while others have recommended limits (e.g. Denmark, Czechia, Poland, 
Slovakia) . In 2017, the maximum LTV ratios do not go below 70% (Germany, Malta, Spain) but can go up 
100% in Slovakia or even more in the Netherlands (making it possible to borrow more than 100 percent of 
the purchase price). The average maximum LTV ratio for the EU Member States was slightly above 80% in 
2017.”

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