The perpetual usufruct fee and the designation of the property in the local plan

Real Estate Attorneys of our Law Firm in Poland would like to inform about the judgment of the Supreme Court of 14 October 2022 (case ref. II CSKP 588/22) concerning the determination of the annual fee for perpetual usufruct. The dispute in the case concerned a real estate originally dedicated for industrial purposes and subsequently included in a local plan for residential use.

Factors influencing the value of real estate

As emphasised by the Supreme Court, the list of factors that an appraiser should take into account when valuing a real estate is open-ended. It is therefore necessary to take into account not only the purpose for which the real estate has been granted in perpetual usufruct, but also its current designation in the local plan. The assessment of the purpose should take into account the actual situation of the valued real estate, including that shaped by the local plan.

Calculation of the perpetual usufruct fee

Pursuant to the provisions of the Act on Real Estate Management, perpetual usufruct fees are set at a percentage rate of the real estate price. As a rule, the percentage rate is 3% of the price. The price of the real estate is determined on the basis of its value, which is determined by an expert appraiser.

Do you have questions about the perpetual usufruct of real estate in Poland?

If you have questions about the perpetual usufruct of real estate in Poland, please contact our Real Estate Law Office in Warsaw, Poznan, Krakow and Wroclaw.