In Italy Berlusconi abolished this tax I think but it works in other EU countries.
It ain't such a bad way of taxation. At the right rate it stimulates the economy - instead of being frozen in real estate excess capital (peoples savings) moves into more productive parts of economy. Sorry link is in Polish.
https://ksiegowosc.infor.pl/podatki/podatki-osobiste/podatek...
Is that the Sq meters of the ground floor, or sq meters when you add up the space of all the floors?
If the former, that sounds like a land value tax—-something that lots of people have suggested would improve construction incentives
[0] Provided you dedicate at least one whole room for commercial activity. If you don't then apparently there's no additional taxation. I am not qualified to give tax-related advice though, so don't quote me on that.