Real Estate Law Newsletter – 1/2026

In the latest issue, among others:

• Amendments in the field of renewable energy sources – most important changes

On 31 December 2025, a draft bill amending the Renewable Energy Sources Act and certain other acts was published on the website of the Government Legislation Centre. The proposed provisions cover areas related to renewable energy sources and aim to increase the share of energy from these sources in national gross energy consumption.

• Amendments for developers regarding the price of a local or a single-family house and the usable area

On 7 January 2026, the President signed the Act of 4 December 2025 amending the Act on the protection of the rights of purchasers of residential premises or single-family houses and the Developer Guarantee Fund, introducing the obligation to apply the Polish Standard for determining and calculating area and volume indices to all development projects to calculate the usable area.

• Associating real estate with business activity and the Risk of Applying the Highest Property Tax Rate

In recent years, the taxation of real estate used for business purposes has become a key point of contention between entrepreneurs and tax authorities. Real estate tax rates for land, buildings, and structures “connected with business activities” are significantly higher than for other categories. In practice, this means that incorrect classification of a real estate as “connected with business activities” can result in a much higher tax burden.

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:

• On 23 December 2025, the draft Act amending the Act on Hotel Services and the Services of Tour Leaders and Tourist Guides, as well as certain other Acts, containing significant provisions from the perspective of developers, was published on the website of the Government Legislation Centre.
• On 9 January 2026, the Government draft Act amending the Act on Land and Mortgage Registers and the Act on the National Court Register, aimed, inter alia, at enabling the retrieval of data from land and mortgage registers and the National Court Register via the mObywatel application, was the subject of the third reading at a sitting of the Sejm.
• On 7 January 2026, the Act of 4 December 2025 amending the Construction Law and certain other Acts entered into force. The Act is intended, in particular, to simplify and accelerate the investment and construction process, eliminate interpretative doubts raised by participants in the construction process, and address issues identified by architectural and construction administration authorities.