Poland

Legal and tax aspects of
investing in real estate
projects that may have significant impact
on the environment.
Despite of the fact that environmental
impact assessment is carried out at
the stage of issuing the environmental
decision, it may also be repeated (in certain
circumstances) at the stage of issuing a
building permit.
Environmental impact assessment is a
legal instrument that allows to determine
the effect of the planned investment on
the environment (i.e. water, land and air
quality as well as impact on flora and
fauna). Environmental impact assessment
proceeding, beyond the identification of
specific impacts that the proposed project
may have on the environment, concentrates
on the ways to prevent and minimize the
effects of the planned project.
Pursuant to the Polish law, authorities
must inform the general public about
the environmental impact assessment
proceeding and allow the general public to
submit comments and recommendations to
the proceeding.
Moreover, Polish law in certain
circumstances allows a broad access to
the environmental impact assessment
proceeding to non-governmental
environmental protection organizations.
Environmental decision may be transferred
(as well as the building permit issued on the
basis of a zoning decision).
Energy efficiency
In implementing their pro-environmental
policy, EU member states have decided to
adopt legislation the main purpose of which
is to limit emission of greenhouse gases by
increasing energy usage efficiency. As a
result, a number of regulations regarding
energy efficiency have been introduced
into the Polish law, inter alia by establishing
energy performance certification systems
for buildings and premises.
In general, certificates should determine
the amount of energy that must be used
in order to satisfy the relevant needs of a
given building/premises. The provisions of
law determine the cases in which energy
performance certificates should be issued.
In practice, energy performance certificates
should be obtained in case the property
is to be sold or leased and also for public
utility buildings with usable floor space
exceeding 250 m 2 .
The energy performance certificate does
not only inform the owner of the building/
premises about the energy usage involved
and the related costs but may also
positively influence the value of the building
as being “environmentally friendly”.
2.5.1.2 Construction issues
Legal framework for construction
works contracts
The Civil Code includes provisions
which establish the legal framework for
construction works contracts. Most of
those provisions are general in nature and
enable contracting parties to structure the
construction works contracts in a way that
addresses their particular business needs.
Such a flexible legal framework allows
the parties very often to use international
standards for construction works contracts,
Poland. The real state of real estate | 105