Dr Przemysław Szymczyk: articles by this author

VAT on private lease of real estate

In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.

VAT on sale of developed real estate

The tax consequences of sale of land in Poland depend on how the structures on the land are classified.

VAT on the sale of commercial premises

Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.

The Developers Act and its impact on the real estate market in Poland

The Act on Protection of Rights of Buyers of Residential Units and Single-Family Houses of 16 September 2011—popularly known as the “Developers Act”—went into effect recently.

Reform of the Russian Civil Code

A bill that would introduce sweeping changes in the Russian Civil Code—affecting the law of obligations, corporate law, civil rights, inheritance and other areas—had its first reading in the State Duma on 27 April 2012.

Does a foreigner always need to obtain a permit to acquire agricultural real estate?

It all depends on the classification of the property, and sometimes even where it is located.