Tax & Legal Highlights for Real Estate – September 2019

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1. Changes to the environmental protection regulations

On 24th September 2019 amendment to the Act on providing information on the environment and environmental protection, public participation on environmental protection and on environmental impact assessment enters into force. The amendment is aimed at improving environmental permit proceedings, among others, e.g. it provides possibility for authority to notify about its decisions and other acts by public notification when there are 10 or more parties to proceedings and abolishes the need to submit an extract from the land and property register by the applicant in above cases

2. The provisions of the Act dated 20 August 2018 were relevantly amended

The Regional Administrative Court (WSA) in Rzeszów issued a judgment (reference number II SA/Rz 677/19) that is significant to housing cooperatives and communities, as it supported the position of the cooperative, which appealed against the decision of the Self-Governmental Appeal Body (SKO) and overruled the decision of the President of the City refusing to issue a certificate for land developed with residential and commercial and service buildings. After the SKO issued the decision appealed to the WSA, the provisions of the Act on transformation of the perpetual usufruct right to real properties developed for residential purposes into the ownership right dated 20 August 2018 were relevantly amended. Changes to the Act expanded its scope of application, as provisions of the Transformation Act shall also apply to lands developed with buildings, constructions or construction equipment not intended for residential purposes, provided that their total usable area does not exceed 30% of the usable area of all buildings located on this property. Moreover, the provision amending this legal status was given retroactive effect, i.e. from 1st January 2019, the date of the “transformation” effect.

3. Piotr Łaska | Acquiring real properties in Poland by foreigners

Acquiring real property by foreigners is governed by the provisions of the Act of 24 March 1920 on Purchase of Real Estate by Foreigners with further amendments.

The general rule is that foreigners require a permit from the Minister of Internal Affairs to acquire a real estate located in Poland. Nevertheless, this rule is significantly limited by exemption which applies to entrepreneurs residing or established in the territory of the European Economic Area (i.e. the European Union, Iceland, Norway and Lichtenstein) as well as Switzerland (see comments below). […]

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See the previous editions: February 2019 | March 2019 | April 2019 | May 2019 | June 2019 | July 2019 | August 2019


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