Real Estate Bulletin - 01/2011
Accounting, tax and legal issues in the real estate sector
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Attached please find the first issue of a real estate bulletin prepared by Deloitte professionals specializing in accounting, tax and law.
The bulletin is addressed to medium- and top-level finance managers and includes information on and accounting, tax and legal issues arising in the real estate sector.
This issue includes the following topics:
Current tax aspects:
- CIT exemption for foreign SPV.
- Consortium agreements: settlement specifics.
Changes in real estate law:
- Disposal of real property situated in Poland only before a Polish notary - new Private International Law.
Changes in accounting standards:
- Changes in lease regulations vs. investment property..