Real Estate Law Newsletter – 2/2026

In the latest issue, among others:

• Micro-studios – planned changes in the field of issuing certificates of independence of premises

On 15 January 2026, a draft bill amending the Act on Ownership of Premises was published on the website of the Government Legislation Centre. The proposed changes include, in particular, rules for issuing certificates of independence for premises in collective residential buildings.

• Strengthening protection for puchasers of residential premises and single-family houses – planned amendment

On 27 January 2026, the list of legislative and programme work of the Council of Ministers published the assumptions of 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.

• Permanent attachment to the ground and property tax – containers and other objects in the light of the general tax ruling

From January 1, 2025, the Local Taxes and Fees Act includes an autonomous definitione of permanent affixation to the ground (Article 1a(1)(2c) of the Local Taxes and Fees Act (hereinafter: the Real Estate Tax Act, the RET Act)). According to this definition, it refers to a connection of a building structure to the ground that ensures its stability and resistance to external factors beyond human control, which may cause its displacement or destruction.

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 of 9 January 2026 amending the Act on Land and Mortgage Registers and the Act on the National Court Register, aimed at, among other things, obtaining data from land and mortgage registers and the National Court Register via the mObywatel application, was signed by the President on 28 January 2026.
• The Act of 4 December 2025 amending the Act on Spatial Planning and Development, concerning the introduction of new rules for determining urban planning agreements, was signed by the President on 7 January 2026.
• 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 relevant Polish Standard for the calculation of the usable area of a flat or single-family house and binding the method of calculating the purchase price of rights under a contract concluded on the basis of the provisions of the amended Act with the usable area of the property, was signed by the President on 7 January 2026.