CHANGE OF REMUNERATION IN PUBLIC CONSTRUCTION CONTRACTS
Surging prices for construction materials, an inflation rate that is highest in years, and spiralling operating costs are a major headache for construction companies at the moment. The problem is particularly acute when it comes to putting together project cost estimates, as it has become all but impossible to predict with any precision future prices […]
PROJECT OWNER’S SUPERVISING INSPECTOR: WHEN ONE HAS TO BE APPOINTED
Of all the participants in the construction process mentioned in the Construction Law (henceforth CL), the project owner’s supervising inspector is the only one whose involvement is not, in principle, mandatory. Much is down to administrative discretion. But there are important exceptions. Under Article 19, paragraph 1 of CL, the architecture and construction administration body […]
EU ETS II
We continue with the topic of environmental protection and climate action legislation as it pertains to the construction and real estate sectors. In the previous issue we looked at the imminent reform of the European Union’s energy performance of buildings directive, aimed at achieving a climate-neutral building stock by 2050. In the present article we […]
REVISION OF ENERGY PERFORMANCE OF BUILDINGS DIRECTIVE DRAWS CLOSER
The ways in which electricity is generated and how it is consumed have been targeted quite some time ago with the so-called energy transition programs, which were the subject of, for example, the 2015 Paris Agreement or the so-called European Green Deal. Changes in the management of energy carriers affect, already at this stage of […]
A MONUMENT OF NATURE ON A PLOT
If a plot of land has a beautiful tree or shrub on it, it is worth checking if they have the status of a monument of nature. Because if they do, legal restrictions apply that could render a construction project impossible. Under the Nature Conservation Act, monuments of nature are e.g. “individual objects of […]
NEW CJEU RULINGS ON CHF MORTGAGE LOANS
In the early 2000s, banks in Poland began to offer mortgage loans denominated in foreign currencies (or linked to foreign currencies), mainly Swiss francs (CHF), which where cheaper than zloty loans. They proved hugely popular: hundreds of thousands of Poles took out such mortgages in the following decade or so. But when Switzerland’s central bank […]
GOVERNMENT PROGRAMS FOR YOUNG HOME BUYERS AND RENTERS – PART IV
Housing Act 2023 is now set to come into force in July as planned, as the Senate approved it in May with amendments. In this fourth and last part of our series – which previously discussed the Social Rental Agency (SAN), the housing co-op, Safe Mortgage 2%, and Home Account and Home Deposit[1] – we take […]
REITs AND VACANT SPACES IN POLISH LAW – PART 3
This is the third and last installment in our series that looks at new or planned measures in Polish law designed to increase the supply and affordability of housing. Having discussed attempts to introduce a REIT-type instrument into the Polish legal framework[1] and having looked at the so-called Emergency housing act of 2018[2] and at recent changes […]
GOVERNMENT SUPPORT PROGRAMS FOR FIRST-TIME HOME BUYERS – PART III
On 14 April 2023 the Sejm passed the “Act on state support for home savings” (henceforth Housing Act 2023), the legislation that introduces the new assistance scheme for first-time home buyers. The bill is now before the Senate[1]. Thus the planned date of its entry into force – July 2023 – seems realistic. In this […]
THE NEXT STAGE OF LIQUIDATION OF PERPETUAL USUFRUCT
5 kwietnia do Sejmu wpłynął rządowy projekt zmiany ustawy o gospodarce nieruchomościami oraz niektórych innych ustaw. Projekt przewiduje m.in. prawo nabycia własności nieruchomości gruntowej, wykorzystywanej na cele inne niż mieszkaniowe, przez jej użytkownika wieczystego. Projekt jest kolejnym etapem zmian w ustawodawstwie, które mają doprowadzić do wyeliminowania użytkowania wieczystego z polskiego porządku prawnego. Uprzednio przyjęto ustawę […]
GOVERNMENT SUPPORT PROGRAMS FOR FIRST-TIME HOME BUYERS – PART 2
This is the second article in our series that looks at existing and planned government measures and programs designed to help young households buy a flat or house. In the opening article, we saw that the most important existing pieces of legislation are Housing Act 2021[1] and Housing Act 2022[2]. In the present article, we take […]
GOVERNMENT SUPPORT PROGRAMS FOR FIRST-TIME HOME BUYER – PART I
Helping young families meet their housing needs – by renting or buying – is a major policy issue for any government. A few weeks ago we discussed a new instrument intended to support renters, called the Social Rental Agency[1]. This article is the first in a new series that will look at recent and planned […]
REITs AND VACANT SPACES IN POLISH LAW – PART 2
This is the second article in our series that looks at new or planned measures in Polish law designed to increase the supply and affordability of housing[1]. As we saw in the first part of the series, attempts to introduce a REIT-type instrument into the Polish legal framework have so far failed, but a recent […]
REITs AND VACANT SPACES IN POLISH LAW
It has become a truism, but is no less true for its repetition: construction is a key engine of the economy. The different segments of the real estate market – housing, office, retail – are developing at different speeds. In all segments there is a risk of supply exceeding demand, resulting in vacant spaces and […]
DIGITIZATION OF THE CONSTRUCTION PROCESS
Three months ago, the Polish Parliament enacted legislation titled the “Act of 7 July 2022 amending the Construction Law and some other acts” (Journal of Laws item no. 1557). It is an important bill that marks another step in the digitization of the construction process. It introduces the electronic construction site logbook (EDB) and the digital […]
REAL ESTATE ASSETS IN A BANKRUPTCY/RESTRUCTURING – SELECTED ISSUES
When an entity in financial distress is declared bankrupt, or placed under a court-supervised rescue mechanism under the Restructuring Law, among the many legal consequences are those pertaining to real estate assets that it owns. The inclusion of such assets in the bankruptcy or restructuring estate can prove a blessing or a burden. The interests […]
URBAN PLANNING REFORM: KEY POINTS
Earlier this year the Ministry of Development and Technology unveiled a bill amending the Act on Urban Planning and Land Use. The legislation is currently in the consultation phase. If enacted, it will represent a major overhaul of the existing regulatory framework for planning, which has been in place for nearly two decades. In what […]
NEW DEVELOPER ACT – PART 3
It is only weeks now before the New Developer Act (NDA) comes into effect on 1 July. Having looked at what NDA means for developers and home buyers, in this third and final part of our series we focus on the role of banks, and finish with overall conclusions. We begin, though, with a terminological […]
UKRAINIAN AND AMERICAN DOCTORS – PERMIT TO WORK AS A PHYSICIAN IN POLAND
US CITIZENS PROCEDURE NO. 1 FOR DOCTORS WITH SPECIALIZATION (US specialty board certification) – Applicable to physicians educated and trained in the USA.– Limited permit to practice in a specific range of activities, time period and designated place.– Practice limited to one registered health care institution (without COVID restrictions).– Procedure is more of a formality. […]
NEW DEVELOPER ACT – PART 2
The perspective of the buyer is central to the “Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund,” commonly referred to as the New Developer Act (henceforth NDA), which is coming into effect on 1 July. In this second part of […]
NEW DEVELOPER ACT
Almost exactly a year ago, on 20 May 2021, the Sejm passed legislation commonly referred to as the New Developer Act (henceforth NDA). Formally titled the “Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund,” the stated objectives of NDA […]
CROWDFUNDING
The crowdfunding services sector is one of the most dynamically developing areas of the financial market globally, including Poland. The interest in this form of financing is growing year by year, causing the results of successive years to be a multiple of the results of the previous years. The size of the global crowdfunding market […]
CROWDFUNDING – EU REGULATIONS ALREADY IN PLACE, POLISH REGULATIONS STILL MISSING
Continuing the series of articles on crowdfunding in the area of commercial projects, in this entry we will focus on key aspects related to the EU regulation providing a uniform legal framework for crowdfunding in the European Union. We also encourage you to read the previous article in this series presenting a general outline of […]
SPECIAL ACT ON ASSISTANCE TO UKRAINIAN REFUGEES IN POLAND
#StandWithUkraine On 12 March 2022, the special act on assistance to Ukrainian refugees in connection with Russia’s invasion of Ukraine (the “Special Act”) entered into force. With few exceptions, the Special Act shall apply retroactively from 24 February 2022, i.e., the day Russia invaded Ukraine. The provisions of the Special Act apply to Ukrainian citizens […]
DRAFT LAW ON ASSISTING UKRAINIANS IN POLAND
#StandWithUkraine On 7 March 2022 the Polish government presented to the Polish Parliament (the “Sejm“) a draft of a special act on assistance to citizens of Ukraine in connection with Russia’s invasion of Ukraine (the “Special Act”). The Sejm will now consider the Special Act. Once finally adopted, the Special Act would apply retroactively from […]
CROWDFUNDING FOR BUSINESS VENTURES AND BORROWER ASSISTANCE
After months of prolonged work on a draft Polish law to apply the ECSP Regulation in our country, on the 7th of July 2022, the Parliament passed the Act on Crowdfunding for Business Ventures and Borrower Assistance (the “Act”). In the past week, the Act was signed by the President of Poland and promulgated in […]
DEVIATION FROM TECHNICAL BUILDING REQUIREMENTS
Under Article 5, paragraph 1 of the Construction Law of 7 July 1994 (consolidated text: Journal of Laws 2021, item 2351, henceforth “CL”), all construction projects must be designed and built in conformity with “technical building regulations,” i.e. regulations issued by competent ministers that set out technical requirements for buildings, their location, and use. From […]
AMENDMENT TO ARRANGEMENT APPROVAL PROCEEDINGS
On 1 December 2021, an amendment to the Act on National Debtor Register and Certain Other Acts (“Amendment”) came into force. One of the most significant changes ushered in under the Amendment is the complete revamping of the—so far highly niche—arrangement approval proceedings. The arrangement approval proceedings are an offshoot of the simplified restructuring proceedings […]
NEW GUIDELINES FOR TRANSFER OF PERSONAL DATA FROM EU TO US
The issue of transfer of personal data from the EU countries to the United States has raised many questionsfor years, while its legal framework has rapidly evolved. Said personal data transfer is governed underRegulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protectionof natural persons with regard […]
WHISTLEBLOWER PROTECTION UNDER NEW WHISTLEBLOWER REGULATIONS
The deadline for implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (“Directive”) by Member States expired on 17 December 2021. However, the Polish Parliament has not managed to meet it, and hence the implementing regulations […]
NEW OBLIGATIONS UNDER WHISTLEBLOWER PROTECTION REGULATIONS AND CONSEQUENCES OF THEIR VIOLATION
The deadline for implementation of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (“Directive”) by Member States expired on 17 December 2021. However, the Polish Parliament has not yet managed to enact the implementing regulations, which are […]
PRINCIPLE OF EFFICIENCY IN NEW PUBLIC PROCUREMENT LAW
The Public Procurement Law of 11 September 2019, which came into force on 1 January 2021 (“Law”), ushered in many changes in the public procurement regime. One of the underlying assumptions of the legislators when designing these changes was to significantly improve the efficiency of public procurement. The principle is expressly stated in Article 17.1(2) […]
KEY CHANGES TO PUBLIC PROCUREMENT LAW
On 1 January 2021, the Public Procurement Law of 11 September 2019, a completely new set of regulationsreplacing the previous law of 29 January 2004, came into force. It contains a number of significant changesthat have transformed the nature of public procurement and are worth addressing. The most important change in the new Public Procurement […]
REMOTE WORK AND LABOR CODE
Remote working is a development that has become very common in the last two years. The pandemic forced thelegislators to enact extraordinary measures to prevent the spread of the virus, also with regard to employment and its forms. There was a need for a set of regulations that would allow the employer to make a […]
CHANGES TO RULES REGARDING EMPLOYMENT OF FOREIGNERS
On 17 November 2021, the Polish Parliament adopted an amendment to the Act on Foreigners (Journal of Laws 2020.35) and to certain other acts. One of these acts is the amended Act on Promotion of Employment and on Labor Market Institutions (Journal of Laws 2021.1100), hereinafter referred to as the Amendment. It puts in place […]
WHAT ARE POSSIBLE NEGATIVE EFFECTS OF NEW DEVELOPER ACT?
The Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund (consolidated text: Journal of Laws 2021, item 1,177), popularly referred to as the New Developer Act (henceforth NDA), is coming into effect on 1 July 2022. This means, in practice, […]
END OF IMPLEMENTATION PERIOD CONCERNING CONSTRUCTION PROJECTS
Just over a year ago, on 19 September 2020, a wide ranging amendment to the Polish construction law aimed at expediting construction projects came into effect. The legislation – The Act of 13 February 2020 amending the Construction Law and some other acts (henceforth Amendment) – encompassed nearly 60 provisions which were aimed at e […]
CHANGES TO CONSTRUCTION AND PLANNING LAWS IN THE GOVERNMENT’S POLSKI ŁAD PROGRAMME
The Ministry of Development, Labour and Technology unveiled for consultation in August a draft bill amending the Construction Law of 7 July 1994 and the Act of 27 March 2003 on Spatial Planning and Land Use. Its objective is to simplify the construction of small single-family houses and recreational houses. The reform is part of […]
ROLE OF THE STUDY OF LAND USE CONDITIONS AND DIRECTIONS IN THE SPATIAL PLANNING SYSTEM
The Act of 27 March 2003 on Spatial Planning and Land Use (consolidated text: Journal of Laws of 2021, item 741, with subsequent amendments) (henceforth “the Act”) imposes an obligation on local governments and central government authorities to pursue spatial planning and land use policies that respect the principles of spatial order and take into […]
SALE OF REAL ESTATE BY MEANS OF ELECTRONIC AUCTION
The Act of May 28, 2021 on amending the act – the Code of Civil Procedure and certain other acts (Journal of Laws of 2021, item 1090), in addition to controversial changes regarding the existing rules for handling cases in civil, criminal and administrative court proceedings and the rules for delivery of letters to professional […]
NEW DEVELOPER ACT SIGNED INTO LAW
On 8 June President Andrzej Duda signed into law the so-called New Developer Act, whose official name is the Act of 20 May 2021 on the protection of the rights of buyers of apartments and single-family houses and on the Developer Guarantee Fund. One of its key provisions is to establish a fund called the […]
ACT ON PERSONAL INCOME TAX
Expenses for garden equipment are not tax deductible. Letter of the Director of the National Fiscal Information dated May 4, 2021, ref. no. 0112KDIP2-2.4011.81.2021.3.WS The director of the National Fiscal Information did not agree with the entrepreneur, who believed that the expenses incurred for garden equipment (such as, for example, terrace, pergola, table, chairs, plants), […]
ACQUISITION OF REAL ESTATE IN POLAND BY A FOREIGNER VERSUS PERMANENT RESIDENCE
Zgodnie z Ustawą z dnia 24 marca 1920 r. o nabywaniu nieruchomości przez cudzoziemców: „Nabycie nieruchomości przez cudzoziemca wymaga zezwolenia. Zezwolenie jest wydawane, w drodze decyzji administracyjnej, przez ministra właściwego do spraw wewnętrznych, jeżeli sprzeciwu nie wniesie Minister Obrony Narodowej, a w przypadku nieruchomości rolnych, jeżeli sprzeciwu również nie wniesie minister właściwy do spraw rozwoju […]
ABOUT THE IDENTITY OF THE INVESTMENT IN AN OUTLINE PLANNING DECISION AND IN A BUILDING PERMIT
Od początku obowiązywania ustawy z dnia 27 marca 2003 r. o planowaniu i zagospodarowaniu przestrzennym pojawiają się wątpliwości, jak dalece wniosek o wydanie pozwolenia na budowę powinien odpowiadać rozstrzygnięciu zawartemu w decyzji o warunkach zabudowy. O ile nie ma większych wątpliwości, że pozwolenie na budowę powinno odpowiadać określonym w decyzji o warunkach zabudowy parametrom, o tyle wiele wątpliwości […]
ISSUING AN OUTLINE PLANNING FOR A PART OF A PLOT
An outline planning decision (the “WZ decision”) is a key element of any construction project carried out in an area which is not covered by a local spatial development plan. The decision contains information determining whether it is possible to execute an investment with specific parameters on a particular plot, being the subject of the […]
MATERIAL DEVIATION FROM AN APPROVED BUILDING PLAN: AMENDED REGULATIONS
The wide-ranging reform of Poland’s construction laws that came into effect in September of last year (Act of 13 February 2020 amending the Construction Law and some other acts, Journal of Laws 2020, item 471) introduced, among other things, significant changes concerning material deviations from approved building plans. Under the amended text of Article 36a, […]
TAX SPOTLIGHT POLAND – PART 2
USTAWA O PODATKU DOCHODOWYM OD OSÓB FIZYCZNYCHPrzypisanie przychodów z najmu, dzierżawy oraz innych umów o podobnym charakterze do właściwego źródła przychodów w ustawie o PIT.Uchwała NSA z dnia 24 maja 2021 r., w sprawie sygn. II FPS 1/21Przychody z najmu (podnajmu), dzierżawy (poddzierżawy) oraz innych umów o podobnym charakterze są zaliczone bez ograniczeń do źródła […]
INVESTMENT PROCESS AFTER AMENDING THE ACT ON DISCLOSURE OF INFORMATION ON THE ENVIRONMENT
Od dnia 13 maja 2021 r. obowiązują przepisy ustawy z dnia 20 marca 2021 r. o zmianie ustawy o udostępnianiu informacji o środowisku i jego ochronie, udziale społeczeństwa w ochronie środowiska oraz o ocenach oddziaływania na środowisko oraz niektórych innych ustaw (Dz. U. 2021, poz. 922). Poza zmianą ustawy o udostępnianiu informacji o środowisku i jego ochronie, udziale społeczeństwa w ochronie środowiska […]
ACT ON CORPORATE INCOME TAX
Wydatki na drogę publiczną jako koszt podatkowy dewelopera.Pismo Dyrektora Krajowej Informacji Skarbowej z dnia 26 stycznia 2021 r., w sprawie sygn. 0114-KDIP2-1.4010.448.2020.3.PD Koszty wynikające z umowy z miastem związane z budową drogi publicznej do budynku mieszkalnego wielorodzinnego z usługami na parterze, który planuje wybudować deweloper, stanowią pośrednie koszty uzyskania przychodów dewelopera, gdyż nie mają bezpośredniego […]
AMENDMENT TO THE REAL ESTATE DEVELOPMENT ACT
20 kwietnia 2021 r. Sejm przegłosował nowelizację ustawy o ochronie praw nabywcy lokalu mieszkalnego lub domu jednorodzinnego oraz o Deweloperskim Funduszu Gwarancyjnym, której projekt przedłożył prezes Urzędu Ochrony Konkurencji i Konsumentów („UOKiK”). UOKiK ponownie podjął próbę przygotowania propozycji nowelizacji przepisów ustawy deweloperskiej, po tym jak przedstawiona przez Urząd zmiana przepisów w roku 2018 spotkała się […]
ADAPTING LISTED HISTORIC BUILDINGS FOR COMMERCIAL USE: LEGAL REQUIREMENTS
One way in which old structures deemed to be of special historic significance are protected in Poland is through inclusion in the register of historic monuments. Article 9 paragraph 1 of the Act of 23 July 2003 on the protection and care of monuments [1], henceforth the Act, stipulates that “A structure of special historic […]
CIVIL PROCEEDING IN TIMES OF THE COVID-19 EPIDEMIC
W projekcie ustawy z 20 kwietnia 2021 roku (data złożenia pierwszego projektu do Sejmu – 15 stycznia 2021 roku) o zmianie ustawy – Kodeks postępowania cywilnego oraz niektórych innych ustaw, obok innych ważkich zmian jak m.in. wprowadzenie przepisów regulujących e- licytacje nieruchomości, planowana jest zmiana przepisów wpływająca w sposób znaczny na dotychczasowe zasady rozpoznawania m.in. […]
TAX SPOTLIGHT POLAND
I. TAX ORDINANCE It is allowed to apply for a tax interpretation in case of doubts related to MDR (Mandatory Disclosure Rules) reporting. Reporting of MDR tax schemes is included in the scope of interpretation proceedings pursuant to Art. 14b and subsequent of the Tax Ordinance. Supreme Administrative Court judgement dated January 28, 2021, file […]
THE LEGAL NATURE OF THE CONTRACTOR’S OBLIGATION UNDER THE CONSTRUCTION WORKS CONTRACT
Few areas of construction law have generated more controversy in jurisprudence and court practice in Poland than the nature of the performance that the construction works contract imposes on the contractor. The debate comes down to the following point: is the obligation – which according to Article 647 of the Civil Code [1], consists in […]
ACT ON PERSONAL INCOME TAX
Zwrot zdalnie pracującemu pracownikowi przez pracodawcę kosztów zakupu sprzętu niezbędnego do pracy zdalnej nie stanowi przychodu tego pracownika.Pismo Dyrektora Krajowej Informacji Skarbowej z dnia 1 lutego 2021 r., w sprawie sygn. 0115-KDIT1.4011.851.2020.1.KK. TezaW ocenie Dyrektora Krajowej Informacji Skarbowej zwrot wydatków poniesionych w związku z zapewnieniem możliwości wykonywania pracy zdalnej nie generuje po stronie pracownika przychodu. Organ uznał […]
CONSTRUCTION OF AN EXIT IN THE LIGHT OF NEW REGULATIONS
Budowa lub przebudowa zjazdu z nieruchomości na drogę publiczną wymaga spełnienia szeregu formalności, które w ciągu ostatnich kilku lat uległy zmianie. Procedury projektowania i budowania zjazdów różnią się w zależności od kategorii zjazdu. Ustawodawca wprowadzając nowe przepisy dot. zjazdów podjął próbę ułatwiania procedury realizacji przedsięwzięcia budowlanego. Zgodnie z art. 4 pkt. 8 ustawy o drogach publicznych […]
EXPROPRIATION OF REAL ESTATE AS A CONSEQUENCE OF THE LOSS OR LACK OF POLISH CITIZENSHIP
Prawo własności nieruchomości, zdawać by się mogło, jedno z najbardziej chronionych, bywa jednak ograniczane lub wręcz obierane w majestacie prawa w różnych okolicznościach. W okresie po 1945 r. w polskim prawie znajdziemy kilka regulacji bezpośrednio wiążących utratę obywatelstwa polskiego (bądź brak tego obywatelstwa) z utratą majątku. Zgodnie z Dekretem z dnia 8 marca 1946 r. o majątkach […]
LOCATION OF RETAIL PARKS IN AREAS WITHOUT A LOCAL SPATIAL DEVELOPMENT PLAN ALLOWING FOR SUCH FACILITIES
Celem opracowania jest omówienie dopuszczalności – w świetle przepisów i orzecznictwa sądów administracyjnych – lokalizacji parków handlowych złożonych z kilku budynków, których zsumowana powierzchnia sprzedaży przekracza 2.000 m2, na obszarach nie objętych obowiązującym miejscowym planem zagospodarowania przestrzennego bądź też objętych planem miejscowym, który nie zezwala jednak wyraźnie na lokalizację na danym obszarze obiektów handlowych o powierzchni sprzedaży […]
CHANGES IN BUILDING-PERMIT APPLICATION AND DOCUMENTATION REQUIREMENTS: THE AMENDMENT TO CONSTRUCTION LAW OF 10 DECEMBER 2020
A number of changes to the Act of 7 July 1994 – Construction Law (consolidated text: Journal of Laws 2020, item 1333 as amended) (henceforth “Construction Law”) are coming into effect from 1 July 2021 that will make the process of applying for a building permit easier and quicker. Several onerous requirements will be eliminated, […]
NEW RESTRICTIONS ON THE RETURN OF REAL PROPERTY COVERED BY THE DECREE OF THE NATIONAL COUNCIL ON THE OWNERSHIP AND USE OF REAL PROPERTY IN THE AREA OF THE CAPITAL CITY OF WARSAW, ISSUED ON OCTOBER 26, 1945 (THE SO-CALLED BIERUT DECREE), EFFECTIVE AS OF OCTOBER 20, 2020, MAY LEAD TO A COMPLETE SUSPENSION OF RE-PRIVATIZATION PROCESSES IN THE TERRITORY OF THE CAPITAL CITY OF WARSAW
Obowiązujące od 20 października 2020 r. nowe ograniczenia dotyczące zwrotu nieruchomości objętych dekretem Krajowej Rady Narodowej o własności i użytkowaniu gruntów na obszarze m. st. Warszawy wydanym 26 października 1945 r. (tzw. Dekret Bieruta) mogą doprowadzić do całkowitego wstrzymania procesów reprywatyzacyjnych na terenie M. St. Warszawy.Nowelizacja ustawy o gospodarce nieruchomościami (Dz.U. z 2020 r., poz. 1709) rozszerzyła bowiem znacząco katalog przesłanek na podstawie, […]
RIGHTS OF THE OWNER WHO IS UNLAWFULLY PROHIBITED TO USE THE COMMON PROPERTY UNDER CO-OWNERSHIP REGULATIONS
Prawo współwłasności to prawo własności przysługujące kilku osobom jednocześnie i niepodzielnie. Współwłasność charakteryzują trzy podstawowe cechy, tj. jedność przedmiotu, wielość podmiotów, którym przysługuje prawo współwłasności oraz niepodzielność wspólnego prawa, która polega na tym, iż każdy ze współwłaścicieli ma prawo do całej nieruchomości.Takie wspólne prawo do rzeczy bez jej fizycznego wyodrębnienia, rodzi jednak w praktyce sporo problemów. Zgodnie […]
“VISIBILITY OF THE DEVICE” AS A PREMISE FOR ACQUISITIVE PRESCRPTION OF A LAND EASEMENT
Służebność gruntowa to instytucja, która polega na obciążeniu jednej nieruchomości w celu zwiększenia użyteczności innej nieruchomości. Na jej podstawie właściciel nieruchomości władnącej może korzystać w określonym zakresie z nieruchomości obciążonej. Służebność gruntowa może zostać nabyta poprzez umowę, orzeczenie sądu, ale również zasiedzenie. Zgodnie z art. 292 k.c. służebność gruntową można nabyć w drodze zasiedzenia tylko […]
NEW ENERGY PERFORMANCE STANDARDS FOR BUILDINGS – Standard WT 2021
As of 1 January 2021, all construction projects undertaken in Poland have to comply with new energy performance standards for buildings, known as “Standard WT 2021”. Standard WT 2021 toughens up the requirements in this respect. The new rules are laid down in §328 and §329 of the “Regulation of the Infrastructure Minister of 12 […]
CONSEQUENCES OF BREXIT FOR THE REAL ESTATE
Kanapki rekwirowane na granicy, czyli pierwsze skutki brexitu, głosi tytuł niedawno przedrukowanego w Gazecie Wyborczej artykułu z włoskiej La Repubblica. Niestety na kanapkach się nie kończy… Chociaż Wielka Brytania formalnie opuściła Unię Europejską prawie rok temu, to dopiero od niedawna coraz pełniej zaczynają docierać do nas jego skutki. Dzieje się tak dlatego, że dopiero 31 grudnia […]
NEW RULES ON ANNULMENT OF BUILDING PERMITS AND OCCUPANCY PERMITS
Following the latest amendment to the Construction Law, which came into effect on 19 September 2020, the maximum time in which authorities may declare a building permit or occupancy permit null and void has been reduced to 5 years. Under Article 37b (1) of the amended Construction Law, “A decision to grant a building permit […]
AMENDMENT OF THE PROVISIONS ON THE TRANSFER OF CONSTRUCTION PERMITS
Od początku obowiązywania ustawy z dnia 7 lipca 1994 r. – Prawo budowlane („p.b.”) istniała możliwość przenoszenia na osoby trzecie decyzji o pozwoleniu na budowę. Kwestię tę od początku obowiązywania ustawy regulował art. 40 p.b. Przepis ten był kilkukrotnie nowelizowany. Początkowo możliwość taka istniała jedynie w odniesieniu do pozwoleń na budowę. W 2003 r. dopuszczono przenoszenie […]
COMPENSATION FOR THE DIVISION OF A PLOT OF LAND FOR A PUBLIC ROAD
Częstym sposobem wywłaszczenia nieruchomości jest wydzielenie działki pod drogę publiczną. Podział może być dokonany, jeżeli w planie zagospodarowania przestrzennego wydzielana część nieruchomości została przeznaczona na drogę publiczną albo, w przypadku braku planu, dla wydzielanej części nieruchomości wydana została decyzji o ustaleniu lokalizacji drogi publicznej. Sytuacja, w której z nieruchomości wydziela się działki gruntu pod budowę […]
NEW TAXES IN THE REAL PROPERTY INDUSTRY IN 2021
On November 29, 2020 the Polish Sejm (lower house of the Parliament) adopted regulations under which spółki komandytowe (limited partnerships) will be treated the as capital companies as far as income taxes are concerned, which will effectively result in double taxation of this form of activity starting from 2021. Unfortunately, this will not be the […]
NEW TAXES TO HIT REAL ESTATE-OWNING FIRMS IN 2021
On 29 November the Sejm passed legislation under which limited partnerships in Poland will be treated as corporations for income tax purposes – i.e., will be required to pay the corporate income tax – already from 2021, leading to double taxation. Unfortunately, this is not the only way in which the tax burden on business […]
THE CONCEPT OF “ADAPTATION” IN CONSTRUCTION LAW AND RELATED REGULATION
Ostanie lata dowodzą, że opłaca się adaptować i modernizować stare budynki i budowle fabryczne, jak chociażby te w Łodzi, Poznaniu, Żyrardowie czy Warszawie. Nie należy jednak tracić z pola widzenia faktu, że tego rodzaju przedsięwzięcia, przeważnie wiążące się z większymi wydatkami niż budowa nowych obiektów, nie zawsze kończą się sukcesem. Jednym z powodów niepowodzeń – być może […]
PUBLIC ACCESS TO SPATIAL INFORMATION
W dniu 31 października 2020 roku weszły w życie przepisy stanowiące podstawę utworzenia i aktualizowania zbiorów danych przestrzennych, obejmujących dane przestrzenne tworzone dla aktów planowania przestrzennego – przede wszystkim miejscowych planów zagospodarowania przestrzennego. Kwestie związane z tworzeniem, prowadzeniem i udostępnianiem zbiorów danych przestrzennych objęte są regulacjami ustawy z dnia 4 marca 2010 r. o infrastrukturze informacji przestrzennej, implementującej […]
PERIOD OF VALIDITY OF THE BUILDING PERMIT
Building permits in Poland are not granted indefinitely, whatever the building structures they apply to. So how much time does a permit’s holder have to exercise it? Building permits in Poland are not granted indefinitely, whatever the building structures they apply to. So how much time does a permit’s holder have to exercise it? Article […]
PROBLEMS WITH OBTAINING CERTIFICATES OF INDEPENDENCE OF CAR PARKS
Building underground car parks has become a very popular solution, especially in urban areas. From the legal perspective, a car park may be subject to separate ownership of premises or constitute shared property – the choice being up to the investor. However, in order to distinct the ownership of a car park unit, it is necessary […]
ADMISSIBILITY OF OWNERSHIP TRANSFER OF A PART OF A DEVELOPED PROPERTY
W praktyce obrotu nieruchomościami zdarzają się przypadki, że w następstwie różnych okoliczności, jeden budynek usytuowany jest na granicy sąsiadujących ze sobą działek. Taki stan faktyczny może powodować komplikacje natury prawnej uniemożliwiające zawarcie transakcji oraz samodzielne zbycie tylko jednej z takich działek. Zasadniczo, kwestia dopuszczalności zbycia jednej z działek opierała będzie się na tym, czy dla […]
MALLS IN THE SECOND PHASE OF COVID-19
Narastająca liczba osób zakażonych koronawirusem wymusiła wprowadzenie na terenie całego kraju narzędzi do walki z tzw. drugą falą epidemii wywołaną COVID-19. Narzędzia, które mają pomóc w tej walce mają konkretne przełożenie na prowadzenie działalności w wielu różnych sektorach gospodarki, w tym również na działalność w ramach obiektów handlowych i usługowych. Na potrzeby niniejszej publikacji przyjmujemy, że […]
IMPORTANT TIME LIMITATIONS CONCERNING BUILDING (AND OCCUPANCY) PERMITS INVALIDATION RISKS – PRACTICAL COMMENTS
W praktyce realizacji inwestycji budowlanych zdarza się, że pozwolenie na budowę lub pozwolenie na użytkowanie obarczone jest formalną nieprawidłowością, która jakkolwiek nie wpływa na możliwość operacyjnego korzystania z obiektu, to stwarza teoretyczne ryzyko unieważnienia pozwolenia na budowę lub na użytkowanie, a ryzyko, to do tej pory, w zasadzie nie miało żadnego ograniczenia w czasie. Ryzyko to zostało […]
LEGALIZATION OF UNAUTHORIZED CONSTRUCTION AFTER 19 SEPTEMBER 2020
Amendment to Construction Law 19 September 2020 marked the coming into force of the Act of 13 February 2020 Amending the Construction Law and Some Other Acts (henceforth the Amendment; Journal of Laws 2020, item 471). It introduced a number of changes aimed at cutting red tape around construction projects and giving investors greater legal […]
PROTECTIVE FUNCTION OF TAX INTERPRETATIONS – CHOSEN EXAMPLES
Wojewódzki Sąd Administracyjny w Rzeszowie wyrokiem z dnia 26 listopada 2019 r. w sprawie I SA/Rz 730/19 uchylił obie decyzje organów skarbowych oraz umorzył postępowanie w sprawie, w której podatnik, pomimo że zastosował się do uzyskanej indywidualnej interpretacji podatkowej, powinien zdaniem organów odmiennie „rozliczyć” podatek VAT od transakcji. W przedmiotowej sprawie Podatnik uzyskał indywidualną interpretację podatkową potwierdzającą, że nabycie nieruchomości nie […]
TIME LIMIT FOR DECLARING A PERMIT INVALID UNDER THE CONSTRUCTION LAW
Przepisy prawa budowlanego w dotychczasowym brzmieniu w wielu przypadkach nie ograniczają w czasie możliwości stwierdzenia nieważności decyzji o pozwoleniu na budowę lub decyzji o pozwoleniu na użytkowanie. W rezultacie decyzje te mogą zostać podważone nawet po wielu latach od ich wydania. Brak trwałości decyzji przekłada się z kolei w ogromnym stopniu na niepewność w związku […]
AMENDMENT TO CONSTRUCTION LAW – PART 2
On 19 September 2020, revolutionary changes to Poland’s construction regulations are coming into force. The amendment to the Construction Law that MPs passed on 13 February 2020 altered nearly 60 of its provisions. The aim is to expedite construction projects, and to make construction-related decisions more stable and predictable.In part I of our article, published […]
DOES AN INDIVIDUAL TAX INTERPRETATION PROTECT THE TAXPAYER?
„Jedną z kluczowych cech przyjaznego przedsiębiorczości systemu ekonomicznego jest stabilność i przewidywalność systemu prawnego. Przepisy i regulacje prawne tworzą systemowe ramy m.in. prowadzenia działalności gospodarczej, określają zasady postępowania zarówno między przedsiębiorcami, jak też między firmami a instytucjami publicznymi, w tym także aparatem skarbowym.Oczywiste jest, że prowadzenie działalności gospodarczej zawsze wiąże się z ryzykiem, a rolą przepisów prawa […]
AMENDMENT TO CONSTRUCTION LAW – PART 1
On 19 September 2020, revolutionary changes to Poland’s construction regulations are coming into force. The amendment to the Construction Law that MPs passed on 13 February 2020 altered nearly 60 of its provisions. The aim is to expedite construction projects, and to make construction-related decisions more stable and predictable. The most important changes concern the […]
COVID-19 ANTI-CRISIS SHIELD FINANCIAL AID FOR LARGE ENTREPRENEURS
In relation to the finalization of the notification procedure for the European Commission, the process of accepting applications for subventions under the governmental scheme – Financial Shield of the Polski Fundusz Rozwoju S.A. (Polish Development Fund – PFR), has already been launched for Large entrepreneurs. The Financial Shield is another form of financial support addressed […]
CHANGES TO GEODETIC LAWS COME INTO FORCE
On 31 July 2020, most provisions of an amendment to the country’s geodetic laws that the Sejm passed in April will come into effect. The amendment, officially titled “Act of 16 April 2020 amending the Geodetic and cartographic law and some other acts” (henceforth “Amendment”), introduces a number of changes designed to expedite construction projects, […]
POLAND’S ANTI-CRISIS SHIELD 4.0. – KEY UPDATES
On 24 June, 2020 the Law on subsidies to interest rates on bank loans granted to entrepreneurs affected byCOVID-19 and on simplified procedure for approval of the arrangement in connection with COVID-19, i.e. the so-called Anti-Crisis Shield 4.0, came into force. Below, we briefly summarize some of the changes introduced bythe Law which in our […]
HISTORICAL MONUMENTS IN THE CONSTRUCTION LAW ACT OF 7 JULY 1994
The Construction Law Act of 7 July 1994 [1] (henceforth the Construction Law) stipulates that its provisions are without prejudice to separate regulations, and in particular to regulations pertaining to the protection and care of historical monuments [2] – sites and structures entered in the register of historical monuments, and sites and structures subject to […]
IV STAGE OF ECONOMY DEFROSTING – ABOLITION OF RESTRICTIONS FOR THE ECONOMIC ACTIVITY
This week, the Polish Government has announced the entry into the next, and according to earlier announcements, the last stage of defrosting the domestic economy, and thus the abolition of existing restrictions on business activities introduced in connection with the COVID-19 epidemic. The sixth in a row Regulation of the Council of Ministers on the […]
REAL ESTATE FINANCING – OCCURRENCE OF AN EVENT OF DEFAULT AND NEGOTIATING WITH A BANK DURING THE CORONAVIRUS
As part of the government’s further steps to reduce the restrictions associated with combating the COVID-19 pandemic, customers have returned to shopping centres over 2 weeks ago. Periodical opinion polls indicate a gradual improvement in moods and decreasing fears of coronavirus infection among Poles, resulting in, among others, at least partial withdrawal from remote workand […]
REMOTE WORKING/TELECOMMUTING AND THE OFFICE REAL ESTATE MARKET
The coronavirus pandemic has demonstrated the effectiveness of remote working. It showed that this way of performing work can be accepted in many industries. There are even opinions that due to the fact that the pandemic has revealed the efficiency of remote working, there will be no return to work which we knew before the […]
“THE MUTUAL OBLIGATIONS OF PARTIES TO LEASE AGREEMENTS EXPIRE”: EMERGENCY MEASURE ON RETAIL LEASES IN THE ANTI-CRISIS SHIELD ACT
The COVID-19 epidemic has had dramatic consequences for the functioning of shopping centres in Poland. To alleviate its negative impact on mall tenants, the Polish parliament has passed a special measure. Under Article 15ze of the Act of 2 March 2020 on Extraordinary Arrangements Aimed at Preventing, Counteracting, and Fighting COVID-19 and Other Infectious Diseases, […]
RISK OF INSOLVENCY – RESTRUCTURING
Due to the SARS-CoV-2 pandemic, the activities of many enterprises remain closed or significantly limited. Although the government partially opens certain areas of the economy, the economic activity remains reduced. In the light of the government’s decision to open shopping malls from May 4, 2020, many retail chains and smaller stores are deciding to close […]
POLAND’S FINANCIAL SHIELD – COVID-19 FINANCIAL AID FOR MICRO, SMALL AND MEDIUM-SIZED BUSINESSES
Applications for financial assistance are now being accepted under the Polish government sponsored “Financial Shield” of the Polski Fundusz Rozwoju S.A. (“PFR”). The Financial Shield program is available for micro, small and medium-sized businesses. It represents an additional form of financial support for businesses in Poland to offset the negative economic effects of the COVID-19 […]
OPERATION OF SHOPPING MALLS IN POLAND FROM MAY 4, 2020
On May 4 significant easing of restrictions implemented in Poland to combat COVID-19 took effect. The most important changes introduced at this stage – at least from the perspective of property market participants – are reopening of hotels and reopening of shopping malls. Focus of this alert is on the latter objects. Starting from May […]
ANTI-CRISIS SHIELD SELECTED TAX FACILITIES FOR SHOPPING CENTRES AND GALLERY OWNERS
Below we present tax facilities provided for in the so-called Anti-Crisis Shield [1], which came into forceon March 31, 2020. In the government’s opinion these are to provide tax support for entrepreneurswho own commercial facilities. A. TAX FACILITIES IN THE INCOME TAX ACTS Taxpayers are given the possibility to postpone the date of payment of […]
CHANGES IN THE CONSTRUCTION LAW FROM 19 SEPTEMBER 2020
Amendments to the Construction Law, presented in the act of 13 February 2020, will enter into force on 19 September 2020. The amendment to the Construction Law introduces significant changes aimed at simplifying and accelerating the investment and construction process, reducing bureaucracy and increasing the stability of decisions made in the course of this process. […]
IMPACT OF GOVERNMENT PLAN TO RELAX COVID-19 RESTRICTIONS IN POLAND ON LANDLORDS AND TENANTS
n the evening of 16 April 2020 the Polish Government announced its plan to relax and eventually lift restrictions imposed on social and economic life to combat the Covid-19 pandemic. The government action does not bring significant immediate improvements to the situation of landlords and tenants of shopping facilities, but may somewhat alleviate uncertainty which […]
POLAND’S ANTI-CRISIS SHIELD 2.0 – KEY UPDATES
On April 17, 2020, the Polish Parliament amended certain provisions on providing aid to businesses in Poland as contained in the Act on Special Solutions Related to the Prevention, Counteraction and Eradication of COVID-19, referred to as the Anti-Crisis Shield 2.0. These provisions reduce some of the requirements originally provided for obtaining financial aid, and […]
“ANTI-CRISIS SHIELD” REGULATIONS REGARDING COMMERCIAL LEASE AGREEMENTS
Background and reasons for the introduction of new regulations. Due to the state of epidemics declared in Poland, and previously the state of epidemic danger, trade operations of the majority of tenants operating in shopping centres having sales area exceeding 2,000 square metres, as well as many tenants of spaces located outside such facilities, have […]
ANTI-CRISIS SHIELD – CHOSEN ASPECTS CONCERNING ENTREPRENEURS
The Act dated march 31, 2020, amending the act on special solutions related to the prevention, counteraction and eradication of the COVID-19 […], also known as the anti-crisis shield, introduces a number of new solutions to mitigate the deepening crisis caused by the epidemic. A number of adopted solutions have been widely criticized, as being […]
FORCE MAJEURE VS. REBUS SIC STANTIBUS
In contracts of various kinds, especially between entrepreneurs, force majeure refers to a circumstance that frees both parties from liability for failure to perform their obligations under the contract. The concept of force majeure is not defined in the Civil Code Act of 23 April 1963 (consolidated text: Journal of Laws 2019, item 1,145 with […]