1. Property Acquisition and Development
Companies involved in property acquisition or development must adhere to stricter regulations:
Due Diligence: Conduct thorough due diligence to verify property titles, zoning, and any encumbrances.
Commercial Property Registration: Ensure the property is registered in the company’s name in the Land and Mortgage Register.
Corporate Tax Identification Number (NIP): Required for all property-related transactions.
2. Building and Construction Permits
Companies must obtain the following permits for construction projects:
Building Permit (Pozwolenie na Budowę): Mandatory for all commercial developments.
Occupancy Permit (Zezwolenie na Użytkowanie): Required before a newly constructed building can be occupied.
Environmental Permits: For large-scale projects, an Environmental Impact Assessment (EIA) and other environmental permits may be necessary.
3. Zoning and Land Use Compliance
Companies must ensure their projects align with local zoning plans:
Local Zoning Plan (MPZP): Verify that the intended use of the property complies with the zoning plan.
Special Economic Zones (SEZs): If operating in an SEZ, additional permits and incentives may apply.
4. Tax and Financial Obligations
Companies face several tax obligations related to property:
Corporate Property Tax: Paid annually based on the property’s value and use.
VAT on Property Transactions: VAT applies to the sale or lease of commercial properties.
Transfer Tax (PCC): A one-time tax on property acquisitions.
5. Environmental and Safety Regulations
Companies must comply with stringent environmental and safety standards:
Waste Management Permits: Required for construction and demolition projects.
Fire Safety Certificates: Necessary for commercial buildings to ensure compliance with fire safety regulations.
Noise and Pollution Control: Permits may be required for projects that could generate noise or pollution.
6. Employment and Labor Laws
If your project involves hiring workers, ensure compliance with Polish labor laws:
Work Permits: Required for non-EU employees.
Health and Safety Regulations: Ensure construction sites comply with occupational health and safety standards.
7. Reporting and Transparency
Companies must maintain transparency in their property dealings:
Beneficial Ownership Register: Companies must disclose their ultimate beneficial owners (UBOs) to the National Court Register (KRS).
Annual Financial Statements: Property-related income and expenses must be accurately reported in annual financial statements.
Contact us to help you Conduct thorough due diligence, obtain all necessary permits, and comply with environmental, tax, and labor regulations.
By adhering to Poland’s updated property laws your company can avoid legal issues and ensure smooth property transactions and developments.
You can always consult with our legal expert or property consultant to navigate the complexities of regulatory and permit compliance.
Our firm ensures that all transactions and developments meet both federal and local government requirements, preventing delays and protecting clients from potential penalties.
