14th Edition of REal Knowledge Newsletter available now!


14th 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

September 2023

In this 14th REal Knowledge Newsletter we are presenting the latest news about changes in commercial real estate laws and tax regulations. This edition of the newsletter contains information about minimum tax on buildings and clarification that it does not apply to hotels. We are also discussing digitisation of investment and construction process as well as reporting on payment deadlines in commercial transactions.

Have an interesting read!

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14. edycja REal Knowledge Newsletter

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Minimum tax on buildings does not apply to hotels

On 4 July 2023, the Supreme Administrative Court (NSA) ruled (reference No. II FSK 71/21) that a hotel service is not a service similar in nature to a lease or rental agreement, and therefore hotel owners should not be subject to the minimum tax on buildings.

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Digitisation of investment and construction process

The efforts to introduce digital facilitation to the investment and construction process have been continuing for a few years now. They were designed to make the process less burdensome for the investors, architectural and construction authorities as well as building supervision bodies. Additionally, to improve the entire procedure. What changes have already been made and what can we expect in 2023?

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Report on payment deadlines in commercial transactions

In January 2020, Article 13a was added to the Act of 8 March 2013 on counteracting excessive payment delays in commercial transactions. It puts executive officers of certain entities under an obligation to report on payment deadlines applied in commercial transactions during the previous calendar year.

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