Poland

Legal and tax aspects of
investing in real estate
time and can be extended to include the
value of any additional works agreed in
writing during the term of the construction
works contract.
Construction design contracts
One of the key elements of the building
process is drawing up a construction
design. A construction design is a formal
requirement for obtaining a building permit
for most of building investments. Under
the Polish law a construction design must
be drawn up and signed by a certified
architect, who takes responsibility for the
technical aspects of the construction. The
architect should prepare a design under a
contract for architectural services which,
depending on its scope, may either transfer
the copyright to the construction design
to the investor or provide the investor with
the right to use the construction design for
the purposes of the relevant investment.
It is worth mentioning that a contract for
architectural services may include various
restrictions with regard to the copyright or
the use of the design. Such restrictions may
be crucial for the investment development
process, in particular when they regard
the possibility of entering modifications to
the construction design or transferring the
copyright to other entities.
Public procurement contracts
General overview
Thanks to a number of EU funding
programs every year Polish authorities
have billions of euros at their disposal to
be spent on development. A considerable
part of this funding will be designated for
infrastructural projects, in particular road
and railway infrastructure, which is still
not very well developed in Poland. For
this reason, many of the infrastructural
investments developed on the Polish
market will be carried out under public
contracts.
Poland, as one of the EU Member States,
was obliged to implement regulations
governing public procurement proceedings.
The provisions of EU directives on public
procurement were implemented to the
Public Procurement Law, which constitutes
the legal framework for this matter in
Poland. The Public Procurement Law is
supplemented by additional legal acts
which relate in particular to public-private
partnership and licenses for construction
works and services.
The main goal of public procurement
regulations is to establish clear and
competitive rules and procedures for
awarding public contracts to the suppliers
of works and services as well as to provide
measures for supervision over the public
authorities awarding public contracts. The
key objective of the Public Procurement
Act is to ensure that public contracts are
awarded while applying equal treatment to
all entities taking part in tender proceedings
as well as to ensure impartiality and
objectivity of the final decision.
Procedure
Under the Polish public procurement
regulations there are numerous different
procedures for awarding public contracts.
The ones that are most commonly applied
are open tendering and limited tendering.
Both procedures must be followed by a
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