Real Estate Law Newsletter – 7-8/2026

In the latest issue, among others:

• Amendments to the building regulations from 20 September 2026

Further amendments to the Act of 7 July 1994 – Construction Law, arising from the Act of 4 December 2025 amending the Construction Law and certain other Acts. The forthcoming amendments will involve the introduction of new definitions into the Construction Law, including those of a residential building, multi-family residential building, outbuilding, public utility building, collective residential building.

• 31 August 2026 – the upcoming deadline for the adoption of general plans

In connection with the planning reform and the obligation imposed on municipalities to adopt general spatial development plans, 31 August 2026 is an important date for both investors and property owners. On that date, the period of validity of the existing studies of conditions and directions of spatial development of municipalities will expire, which will also have a significant impact on the possibility of obtaining planning permission (a decision on development conditions) under the existing rules.

• CLAT exemption on the purchase of a share in a single-family house – the Supreme Administrative Court confirms a line of case law favourable to taxpayers

Taxpayers acquiring a co-ownership share in a single-family house or residential unit may benefit from the exemption from tax on civil law transactions (CLAT) available to first-time homebuyers, as confirmed by the Supreme Administrative Court (NSA) in its judgment of 23 June 2026 (case ref. III FSK 525/25).

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 29 July 2026, the Polish Parliament had its first reading of a bill amending the Act on Renewable Energy Sources and certain other Acts;
• On 29 July 2026, the draft Act amending the Act on Hotel Services and the Services of Tour Leaders and Tourist Guides, as well as certain other acts, was referred for its first reading at a sitting of the Sejm;
• On 13 August 2026, the President of the Republic of Poland signed the Act of 17 July 2026 amending the Act on the Acquisition of Real Estate by Foreigners and the Notarial Law.