11 edycja REal Knowledge Newsletter już dostępna!


11th Edition of REal Knowledge Newsletter available now!

You are welcome to read the recent issue of our newsletter presenting the current status of the commercial real estate market.

March 2023

In this edition we discuss the real estate tax and tax depreciation in real estate companies. Additionally, we analyse the impact of ESG strategy on rental agreements and accounting aspects of investment property.

Have a nice reading!

11. Edycja REal Knowledge Newsletter

Wersja polska


Tax depreciation in real estate companies

First favourable rulings of Provincial Administrative Courts confirm that tax depreciation of investment property by real estate companies is possible.

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Property tax becoming increasingly dire

Considering the general economic situation this year, the running costs of offices, warehouses, retail and residential buildings can see record-high increases. One of the fastest-growing costs items is property tax, which even before the increase represented a significant burden for business properties located in Poland.

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Green lease — environmentally-friendly provisions in lease contracts and their impact on landlords

On the 18th of June 2020, the European Parliament and the Council enacted the regulation on the establishment of a framework to facilitate sustainable investment (the so-called EU Taxonomy Regulation) which obliged economic operators in the European Union to ensure that their activities were sustainable and contributed to the EU environmental objectives.

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Challenges with recognising investment property under IAS and Polish Accounting Act

With the end of the financial year approaching, there is a range of additional tasks for the accounting teams to perform. Some of them are not that obvious and calculating the final value of some items as at the end of the financial year can present considerable difficulties. One example of an asset which accountants find particularly hard to set its value is investment property which — depending on the valuation method — is not straightforward to recognised.

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