Real Estate Law Newsletter – 3/2026

In the latest issue, among others:

• Determining usable surface area for the purposes of development agreements – recommendation of the polish association of development companies and the stance of the office of competition and consumer protection

On 13 February 2026, an amendment to the Act of 20 May 2021 on the protection of the rights of purchasers of residential premises or single-family houses and the Developer Guarantee Fund.

• Free acces to property price register – amendment

On 13 February 2026, the provisions of the Act of 26 September 2025 amending the Act on Geodetic and Cartographic Law entered into force, eliminating the obligation to pay for access to data from the property price register (‘RCN’).

• Lump-sum for tax residence relocation to poland as an attractive instrument for international tax planning

Lump sum tax on foreign income for individuals transferring their tax residence to Poland it allows for combining these systemic advantages with a competitive, simplified taxation model.

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 27 February 2026, the Regulation of the Minister of Finance and Economy of 18 February 2026 on the determination of the application form for a decision on the necessity to enter a neighbouring building, premise or the area of a neighbouring property.
• On 1 March 2026, Article 458^3a of the Act of 17 November 1964, the Code of Civil Procedure, introducing an obligation to submit parties to mediation in construction cases.