On 11 December 2018 the Polish Ministry of Finance published the much-awaited guidelines on the VAT treatment of supply of commercial real estate.

Real estate companies are required by law to report their shareholding structures within three months of the end of the tax year, with shareholders of such companies bearing a similar responsibility.

As we move further into 2025, the intersection of Environmental, Social, and Governance (ESG) considerations with the real estate sector—across Poland, the EU, and globally—is set to evolve significantly.

Recent changes to the right of perpetual usufruct came with the amendment to the rules for converting the right of perpetual usufruct into the right of ownership and annual fees updates.

Those planning to invest in the redevelopment of historic properties or in shopping centre projects are still at risk due to the ambiguities of current legal regulations.

As Poland searches for new ways to unlock land for much-needed housing, a major shift in property rights may be on the horizon.

A 400-square-meter apartment on the 50th floor of a skyscraper for less than $1,500? Sounds unrealistic.

On 26 April 2016 the Act of 14 April 2016 on suspension of sale of property from the Agricultural Property Stock of the State Treasury and amendment to certain acts (the "Act") was signed by the President.

Księgi wieczyste to kluczowe rejestry publiczne, które ujawniają stan prawny nieruchomości. Ich głównym zadaniem jest zapewnienie bezpieczeństwa transakcji na rynku nieruchomości oraz ochrona praw właścicieli i innych osób mających prawa do nieruchomości.

Currently, local planning in Poland is regulated by the Act of 27 March 2003 on local planning and development (the Act). The currently binding law replaced the previous Act of 1994, which was amended many times.

Planned limitations in trade in real estate, as well as in the shares of companies which are owners and perpetual usufructuaries of agricultural real estate.

In this article, we will address one of a very efficient tax planning idea that may be used for acquisition of real estate in Poland. The idea presented below allows for a tax free disposal of not only an entire real-estate but also parts of a building or single flats as well as achieve tax free renting income.

In 2024, Poland's data centre market was valued at around USD 1.15–1.16 billion, and is expected to almost double by 2030...

In Poland, ownership of premises is regulated by the Act of 24 June 1994 on ownership of premises (Ownership of Premises Act).

Before investing often substantial funds in the purchase of real estate in Poland, all risks associated with the transaction should be examined.

CC1 i 15 sierpnia 2024 r. weszły w życie przepisy rozporządzenia Ministra Rozwoju i Technologii z dnia 27 października 2023 r., zmieniające rozporządzenie Ministra Infrastruktury z dnia 12 kwietnia 2002 r. w sprawie warunków technicznych, jakim powinny odpowiadać budynki i ich usytuowanie.

Poręczenie majątkowe w sprawie karnej to skuteczny środek zapobiegawczy, który może zastąpić tymczasowe aresztowanie.

The real estate market in Poland has been of great interest to investors and individuals for years. Real estate investments in Poland provide good yields compared to other European countries.

Real Estate Comparative Guide for the jurisdiction of Poland, check out our comparative guides section to compare across multiple countries