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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…
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…
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