12th edition of REal Knowledge Newsletter available now!


12th edition of REal Knowledge Newsletter available now!

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

April 2023

This issue of our newsletter presents information on the newest developments in law and tax regulations regarding the commercial property market.

We discuss the recent amendments to the Act on Spatial Planning and Development and the requirements posed by the new Act Extraordinary Measures Aimed at the Limiting of Growth in Electricity Prices and Supporting Certain Consumers in 2023. Additionally, we briefly review tax issues pertaining to the private rented sector to be considered when planning investments.

Have a nice reading!

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Maximum electricity prices for SME / entities that reinvoice costs of energy

In November 2022, the Act of 27th October 2022 on Special Measures Aimed at Limitation of Electrical Energy Prices and Supporting Some Recipients in 2023 (henceforth: “Act”) came into effect. According to the Act, in the period from 1st December 2022 to 31st December 2023, electricity sellers are obliged to apply the statutory maximum price of PLN 785/MWh (no VAT and excise duty included) to selected electricity recipients (in particular SME).

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PRS investment in Poland

Recently, the popularity of Polish Private Rented Sector (PRS) among investors has grown and they plan to invest more in this type of assets. Based on our experience, in order to ensure predictable returns on PRS investments, tax aspect should be properly handled as early as at the investment planning stage.

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Billamendmending the Act on Spatial Planning and Development and their effects on investment processes

On 7 March 2023 the Council of Ministers of the Republic of Poland passed a bill act amending the Act on Spatial Planning and Development. New regulations are to simplify, accelerate and unify spatial planning procedures in municipalities. On 23 March the Bill was filed with the Parliament, where it shall be proceeded.

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