Newsletter Real Estate Law – 05/2026

In the latest issue, among others:

PROPOSED AMENDMENT AIMED AT INCREASING  THE PROTECTION OF PROPERTY RIGHTS IN RESIDENTIAL PREMISES

On 30 April 2026, during a session of the Polish Parliament, the first reading took place of a private member’s bill amending the Act on the Protection of Tenants’ Rights and Municipal Housing Stock, and amending the Civil Code and certain other acts.

MORE TRANSPARENCY IN THE RESIDENTIAL MARKET  – DIRECTIONS FOR THE PLANNED AMENDMENT

According to information published in the Council of Ministers’ legislative and policy agenda in the second quarter of 2026, it is planned to adopt a draft act amending the Act on the protection of the rights of purchasers of residential premises or single-family houses and the Developer Guarantee Fund and the Act amending the Act on the protection of the rights of purchasers of residential premises or a detached house and the Developer Guarantee Fund and certain other Acts.

LEGAL QUESTIONS RELATING TO THE PROTECTION  FOR PURCHASERS OF RESIDENTIAL PROPERTIES FROM PROPERTY DEVELOPERS

On 12 March 2026, the legal question regarding whether a person concluding a development agreement with a developer for the construction and transfer of title to a residential property bears the risk associated with the developer’s financial situation was presented to a panel of seven judges of the Civil Chamber of the Supreme Court.

NIS 2 IS NOW IN FORCE – AS OF 3 APRIL 2026

The NIS 2 Directive and its implementation into the Polish legal framework introduce significant changes in the field of cybersecurity, substantially expanding both the scope of entities subject to obligations and the range of required measures.

The amendment to the National Cybersecurity System Act, which entered into force on 3 April 2026, requires organisations to adopt a more structured and informed approach to IT risk management.

DEPRECIATION IN REAL ESTATE COMPANIES – A SYSTEMIC DISPUTE OVER THE LIMITS OF TAX-DEDUCTIBLE COST

The legal situation of companies investing in real estate and measuring it at fair value remains unstable in the area of tax depreciation. Tax authorities take a rigorous approach to interpreting the provisions, yet administrative courts are increasingly issuing court judgements in favour of entrepreneurs. A legislative amendment, which has already been announced, is intended to provide a definitive resolution to these interpretive disputes.

FAMILY FOUNDATION AND THE SALE OF RENTED REAL ESTATE – THE END OF THE DISPUTE OVER THE CIT RATE?

In recent years, the Polish family foundation has become a popular vehicle for holding real estate assets. Its tax attractiveness stems from the CIT exemption applicable to income from permitted business activities. However, the prospect of a future sale of real estate – even after many years of rental – has long given rise to serious doubts. Tax authorities have consistently imposed a punitive 25% CIT rate on such transactions. The judgment of the Supreme Administrative Court of 18 February 2026 sets a new standard of interpretation in this area.

In the latest edition of the legislative updates, Barbara Hornowska, a Attorney-at-Law in the Real Estate Team at Sadkowski and Partners.

Our expert pointed out that:

• The Act amending the Act on the Development of the Agricultural System, which was the subject of the March edition of the Newsletter [link], aimed at simplifying the trading of agricultural property by businesses, was submitted to the President for signature on 24 April 2026.
• The Act amending the Act on Spatial Planning and Development and certain other Acts, which we reported on in the April edition of the Newsletter [link], on 4 May 2026, it was submitted to the President and the Marshal of the Senate.
• On 20 May 2026, the provisions of Regulation (EU) 2024/1028 of the European Parliament and of the Council of 11 April 2024 on the collection and sharing of data on short-term residential rental services and amending Regulation (EU) 2018/1724 (hereinafter: ‘the Regulation’)