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?

Taxation of old inheritances: A huge dilemma

There is divergence in the case law on whether the percentage rate that should be applied in setting the amount of inheritance tax is the rate in force on the date the tax obligation accrued or the date when the tax authority issues the decision setting the amount of the tax.

Damages for over-lengthy administrative proceedings

In a case handled by Wardyński & Partners, the firm has obtained a favourable ruling from the Warsaw Regional Court awarding damages for loss caused by inaction of the authorities and wrongful acts and omissions in administrative proceedings.