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Tomasz Wachowski
consultant, Kuczek-Maruta Counsellors at Law |
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Beata Kuczek-Maruta
counsellor at law, Kuczek-Maruta Counsellors at Law |
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Katarzyna Niedźwiadek
counsellor at law, Kuczek-Maruta Counsellors at Law |
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Monika Skocz
consultant, Kuczek-Maruta Counsellors at Law |
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Marcin Kiełbasa
junior consultant, Kuczek-Maruta Counsellor at Law |
A contract of lease is a type of contract that appears very frequently in legal transactions. Moreover, its structure is similar in different legal systems. Basically it comes down to that one person gives the other a thing for use in return to a consideration, that is to a so-called rent. However – as it usually happens in law – the devil’s in the detail. And there are a few of such details regarding lease of premises in Poland that we would like to point out to below. Read more…
On the wave of enthusiasm which typically accompanies the execution of a preliminary contract, people often forget that clauses that provide for conditions and a mode of its unilateral termination should be introduced to it. How could one not just trust such a professional party as a developer? Read more…
Since 28th January 2010 private owners of houses and premises are in a position to rent them under a special type of contract – an occasional tenancy agreement which can be concluded for a specified period of time, however no longer than ten years. Such an agreement gives to a landlord a right to ask an enforcement officer to evict tenants who are troublesome or are behind with rent payment, even if the landlord has not obtained a judicial decision allowing their eviction yet. Read more…
At the beginning of November the Lower Chamber of Polish Parliament (Sejm) adopted a new act amending the provisions regarding lump-sum income tax on rental revenues. At the moment some amendments to this act made by the Upper Chamber of Polish Parliament (Senate) are awaiting acceptance of Sejm. Later the act will have to be signed by the President and published in the Journal of Laws of the Republic of Poland. However, it is already known that from the 1st January 2010 the higher 20% rate of this tax is to be cancelled. This change in the rules of taxation can be profitable even for 80 thousand of taxpayers. Read more…
Planning the sale of real estate situated in Poland it should be remembered that income received from such transaction is always taxable in Poland regardless of whether the seller is Polish citizen or foreigner. However, if real estate is sold after five years since the end of year wherein it was bought, one is not obliged to pay income tax in Poland. Read more…
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