Real Estate Law Newsletter – 4/2026

In the latest issue, among others:

• Optimisation of the process of connecting to electricity networks – amendments to the energy law

On 2 April 2026, the Act of 13 March 2026 amending the Energy Law and certain other acts was signed by the President of the Republic of Poland. The proposed changes are intended, inter alia, to: accelerating the energy transition, increasing the security of energy supply and ensuring an easier procedure for obtaining connection conditions.

• Planned amendment to the act on the protection and care of monuments

On 24 March 2026, the list of legislative and programme works of the Council of Ministers published the assumptions for a draft bill amending the Act on the Protection and Care of Monuments and certain other acts.

• Housing exemption in the face of developer delay – tax authorities deny relief, courts side with the taxpayer

A taxpayer sells an apartment, allocates all the funds to purchase a new premises from developer, and pays all installments on time – and yet the tax office assesses a tax against them because the developer was late with the transfer of ownership. The latest jurisprudence of administrative courts, including a judgment of the Supreme Administrative Court (NSA), unequivocally stands on the taxpayer’s side. However, the National Tax Information (KIS) has not changed its line – even in March 2026, it was issuing interpretations denying the exemption.

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 March 2026, the Government’s draft bill amending the Act on the Development of the Agricultural System, concerning the simplification of transactions in agricultural property by businesses, was submitted to the President and the Speaker of the Senate.
• On 31 March 2026, the provisions of the Act amending the Act on Land and Mortgage Registers and the Act on the National Court Register came into force.