real estate | In Principle

The manner in which a structure on land is defined determines the tax consequences of sale of the land.

In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.

The tax consequences of sale of land in Poland depend on how the structures on the land are classified.

Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.

It is still possible to regain property expropriated by the state after the Second World War, and in some cases compensation is awarded instead.

Even though it has been nearly 70 years since Warsaw properties were nationalised, some former owners or their legal successors may still seek return of their property or at least damages. But damages do not include lost benefits.

The Act on Protection of Rights of Buyers of Residential Units and Single-Family Houses of 16 September 2011—popularly known as the “Developers Act”—went into effect recently.

In a closely watched case pending before a court in Łódź, the owner of an historically significant house is charged with illegal demolition of the building just before it was covered by formal landmark protection.

A debtor can be guilty of hindering enforcement of a court order even when the order does not exist yet.

It all depends on the classification of the property, and sometimes even where it is located.

The Developers Act has not come into force yet but has already generated much controversy. Whom will it truly protect?

A company may enter into a preliminary agreement to buy or sell real estate without obtaining shareholder approval, but the lack of a shareholder resolution will prevent the parties from seeking a court order enforcing the promise to go through with the t