Sleepers awake!

In February 2017, the first notices began to appear in nationwide Polish newspapers and on the City of Warsaw website summoning legal successors of former owners of Warsaw properties to appear in reprivatisation proceedings and prove their rights—or the proceedings will be discontinued.

Information about reprivatisation claims: Essential or optional?

Acquirers of real estate often apply to the administrative authorities for a certificate on assertion of reprivatisation claims. Does this practice serve any purpose?

Reprivatisation without myths

The issue of reprivatisation is currently being presented through the prism of numerous controversial aspects of restitution processes. This distorts the picture of reprivatisation, which in any event is a limited phenomenon in Poland.

Payment for non-contractual use of real estate is not damages

Payments to the rightful owners of real estate taken over without legal grounds by the State Treasury or local governmental unit are subject to personal income tax as income “from other sources.” Whether the payments are subject to VAT depends on the specific circumstances.

Taxation of sale of recovered real estate

Income from the sale of recovered real estate expropriated under the Warsaw Decree may be subject to personal income tax.

Taxation of interest awarded against the State Treasury

Damages won from the State Treasury are exempt from personal income tax. Does this exemption also apply to statutory interest awarded in a legally final judgment?