Real Estate Law Newsletter – 6/2026

In the latest issue, among others:

• Legislative amendments in relation to the protection of historical monuments

As of 3 June 2026, the provisions of the Act on the Protection of Historical Monuments and the Care of Historical Monuments have been in force. The aim of the proposed amendments is to simplify and accelerate administrative procedures in the field of the protection and care of historical monuments.

• Planned amendment to the development act

On 11 May 2026, the Government Legislation Centre published a draft Act amending the Act on Developers and certain other Acts. The proposed legislation is intended, in particular, to extend the functionality of the Housing Transaction Data Portal, clarify developers’ obligations, and enhance mechanisms for the protection of purchasers of residential units and single-family houses.

• Real property tax exemption for a sheltered workshop

Fulfilment of the conditions for qualifying as a sheltered workshop does not automatically exempt all of the entrepreneur’s real estate from real estate tax liability. The exemption requires actual confirmation that several independent conditions are met simultaneously, and failure to satisfy any of them results in tax liability, even for an employer that genuinely employs persons with disabilities.

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 11 May 2026, the President of the Republic of Poland refused to sign the Act amending the Act on the Organisation of the Agricultural System and also to submit a request to the Sejm of the Republic of Poland to reconsider this Act.
• On 30 April 2026, during a session of the Sejm, the first reading of a draft bill to amend the Act on the Protection of Tenants’ Rights and the Municipal Residential Stock, and to amend the Civil Code and certain other Acts took place.
• On 11 June 2026, the Act amending the Act on Spatial Planning and Development and certain other Acts was signed into law by the President of the Republic of Poland.