19th Edition of REal Knowledge Newsletter available now!
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In this 19th REal Knowledge Newsletter we are presenting the latest news about changes in commercial real estate laws and tax regulations. This edition of the newsletter contains information about: amendments to Aviation Law including fresh horizons for investments near airports and new duties for tall structures and tax depreciation of real estate in real property companies
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Legal
Amendments to Aviation Law: fresh horizons for investments near airports and new duties for tall structures
The recent amendments of 5 December 2024 (Journal of Laws 2025, item 31) and of 7 March 2025 (Journal of Laws 2025, item 374) have brought substantial changes to the Aviation Law of 3 July 2002 (Aviation Law). These changes significantly affect the real estate sector – especially investments in the vicinity of airports – and impose new obligations linked with the construction of higher buildings.
TAX
Tax depreciation of real estate in real property companies – new approaches by the Supreme Administrative Court for companies not depreciating real estate for accounting purposes
The issue of tax depreciation of real estate in property companies has resurfaced over the last few months, clouded by uncertainties arising from fresh and evolving interpretations by the Supreme Administrative Court (NSA). Recent rulings vary in their take on the provisions under the Polish Deal which impose restrictions on property depreciation by these companies. While favourable to taxpayers, NSA’s rulings have not established a consistent judicial trend for companies adopting the fair value model.
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