Poland

Legal and tax aspects of
investing in real estate
manage spatial policy. The Zoning Act
also sets forth the procedure under which
zoning acts are to be adopted by these
authorities. The two main zoning acts
determining land development within a
given municipality (commune) are the
zoning study and the zoning master plan.
However, from investors’ perspective,
the zoning master plan is of higher
importance, as it determines their rights
and obligations, while the zoning study
binds the local authorities only. In the case
where no zoning master plan has been
adopted for a given area, the investor may
apply for a decision on land development
and management conditions (hereinafter
referred to as the zoning decision).
Where a building permit is required for an
investment, either a zoning master plan or
a zoning decision are required to start the
development of the real property, since,
as a rule, no building permit may be issued
without them.
Therefore, before buying the real property,
it is crucial for investors to verify:
• whether the real property in question
is covered by a zoning master plan (or
whether such a plan will be adopted
soon);
• in the event there is no zoning master
plan, whether a zoning decision has
been issued for the real property in
question; and
• whether the provisions of the zoning
master plan or zoning decision allow for
the implementation of their investment
plans.
Zoning study
A zoning study is an internal document
issued by each municipality (commune),
which covers the whole territory of the
relevant commune. A zoning study provides
the background/guidelines for drafting
a zoning master plan. As an internal
document, a zoning study does not bind
investors but only the local authorities
which design and adopt zoning master
plans. Zoning master plans may not be
contrary to the assumptions of a zoning
study. Therefore, zoning studies may be a
good source of information for the investor
on the future directions of a given area’s
development.
Zoning master plan
The zoning master plan is adopted by the
commune council and is binding for third
parties (investors) as an act of local law.
Each zoning master plan determines the
manner of development of the territory
covered by that plan. In particular, it
determines the designation of plots (land
use – agricultural, forest, building purposes,
etc.), development conditions and types of
facilities which can be located on the plots.
The procedure for adopting a zoning master
plan is rather complex and time consuming
as the draft zoning master plan is subject
to “public consultation” with the parties
concerned as well as opinions issued by the
relevant administrative bodies.
The provisions of the zoning master plan
are crucial for investors, as the planned
development of the plots covered by such
a plan must comply with its provisions,
in particular, regarding the distance of a
building from the plot’s border or the height
102 | Poland. The real state of real estate