When looking through Polish real estate sales offers, in the description of real estate, clients often come across the term “in the developer standard”. By entering the words “developer standard” into a popular search engine, in the graphics category, photos of empty walls and unfinished floors are displayed. Intuitively, clients realize that in the developer […]
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REAL ESTATE LAW GUIDE: All that glitters (in the agreement) is not gold
Is it worth negotiating the provisions of an agreement related to real estate transactions? Obviously. Is it worth negotiating all the provisions of such an agreement? Not necessarily. In our Law Firm practice, we often come across agreements that contain extremely advantageous provisions for clients, for example short notice periods or very high contractual penalties. […]
REAL ESTATE LAW GUIDE: How to keep good form
Recently, we have been focusing more and more on maintaining good physical and mental form. Each of us knows or is able to easily get information about what to eat, how to exercise, and how to rest to feel better. Nevertheless, we still make the same mistakes, we eat unhealthy or too rarely, we prefer […]
REAL ESTATE LAW GUIDE: The type of agreement for the sale of real estate matters
In the “Real estate law guide” we will introduce you to issues related to real estate ownership as well as real estate transactions. As part of the series of articles, we will explain useful notions related to real estate, present legal regulations associated with the real estate market and show what aspects are worth paying […]
The transformation of perpetual usufruct into ownership: March 31, 2021 is the deadline for payment of the annual transformation fee for 2021
Along with the transformation of the perpetual usufruct right to land developed for housing purposes, the owners were obliged to pay the so-called transformation fee. If there is no notification of the intention to make a one-time payment of the transformation fee, the fee should be paid without notice by March 31 of each […]
Perpetual usufruct: after paying the one-time transformation fee, submit an application to remove the claim from the land and mortgage register
On January 1, 2019, the perpetual usufruct right to land developed for housing purposes was transformed into the ownership right. Many natural persons – owners of single-family houses and apartments -, in particular due to the possibility of obtaining a discount on the transformation fee, decided to pay such a fee in a one-time […]
July 13, 2020 is the deadline for companies and partnerships to register with the Central Register of Beneficial Owners
The legislator in the Act of 1 March 2018 on Counteracting Money Laundering and Terrorist Financing, Polish Journal of Laws of 2020, item 971) (hereinafter referred to as: “the Act on Counteracting Money Laundering”) introduced the institution of the Central Register of Beneficial Owners (hereinafter referred to as: “CRBO”) and obliged commercial law companies and […]
Publication: EU law as the basis for challenging final decisions of tax authorities, “Radca Prawny, Zeszyty Naukowe”
We invite you to read the article written by dr Joanna Koziollek entitled “EU law as the basis for challenging final decisions of tax authorities”, which appeared on the pages of the quarterly “Radca Prawny, Zeszyty Naukowe”, No. 2 (15) / 2018, p. 83-103. Abstract: The application of tax law, both in the case […]
dr Joanna Koziollek the author of the book “Taxation of apartment in the developer’s economic activity”
We are pleased to inform you that in July this year the publishing company Wolters Kluwer Poland published a book written by dr Joanna Koziollek entitled “Taxation of apartment in the developer’s economic activity”, ISBN: 978-83-8160-670-7. The publication was devoted to the regulation of tax law regarding the business activity of an entrepreneur – […]