Tax & Legal Highlights for Real Estate – April 2019

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1. The Ministry of Investment and Development is working on amendment to the construction law.

The proposed changes provide for abolishment of obligatory need to apply to the Minister of Investment for authorization to deviate from technical construction regulations. Today, any such deviation must be consented to by the starost or by the president of the city with county status, and this consent depends on authorization issued by the minister. Once the regulations are amended, no such consent promise will be necessary. Originators of the amendment assume that this will result in a faster and simpler procedure for formalities, and as a consequence – a faster construction investment process.

2. The problem of waiting for a number of months to obtain connection to power, gas, heating, as well as waters and sewage networks is to be solved by a new amendment of the law.

New regulations will be more precise in determining deadlines for issuing connection conditions (which will now range from 14 days for detached homes to 90 days), and failure to meet such deadlines will be penalized in a more stringent way. Penalties imposed by the Energy Regulatory Authority will not be lower than PLN 500,- for each delayed day.

3. A new interpretation of the director of the National Revenue Information from April 2019.

A new interpretation enables entrepreneurs to purchase flats on the secondary market from owners who have lived in them for at least two years as well as from the bailiff, upon which, after minor renovation (not exceeding 30 per cent of the initial value of the property), such flats can be sold without adding VAT when completing the transaction.

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See the previous editions: February 2019 | March 2019


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