Real estate

Our Real Estate team of attorneys has over three decades of experience in property transactions in Poland. We have advised in transaction regarding various types of assets incl. portfolios of real estate, underground mining assets, airports, commercial centers, production plants, logistics centers, etc. Every year we are dealing with several dozen transaction on Polish real estate market both for individuals buying single properties and professionals carrying out multimillion asset/share deals.

Awarded Real Estate Experts

The real estate practice has always been appreciated by our clients with outstanding reviews in international rating agencies.

We are also continuously awarded by specialist legal magazines (e.g. Legal500, The Lawyers Global etc.) For corporate and commercial achievements we were selected as Law Firm in Spotlight in Poland by Legal500 in 2019 and 2021. Complete list of awards and distinctions may be found below.

Real Estate Special Purpose Attorney

Real Estate practice is currently headed by Partner attorney – Marcin Kręglewski – and consists of over five real estate lawyers completely dedicated to everyday property law advisory and

execution of various types of transaction, including multinational and innovative operations. Case studies of our corporate projects may be reviewed in the section below.

Usual services – Polish real estate law 

Real estate team is particularly focused on :

• real estate transaction advisory and transaction documents preparation,
• due diligence of real estate and real estate companies,
• representation in property acquisition and purchase of shares in real estate companies,
• advisory and negotiation of financing terms of real estate investments
• representation in real estate disputes and litigation
• representation in administrative procedures regarding real estate and investment process (construction, master planning and permits)
• advisory, negotiations and documents preparation regarding lease (commercial and private)
• advisory in real estate management and commercialization
• taxation of real estate and property transactions.

Publications of our property lawyers 

Our Polish property attorneys prepared practical guide regarding – buying property in Poland.

More about associated practices: Infrastructure and Construction.

Real estate attorneys in Warsaw and Kraków

We provide real estate legal services all around Poland thought all five offices, and in particular in Warsaw and Kraków.

Real Estate Due Diligence in Poland

Real estate due diligence is one of the most common service our attorneys provide. Property due diligence / audit helps to get acquainted with the legal status of the property and delivers information about opportunities and risks associated with the investment.

Standard property due diligence report covers observations, risks and recommendation as to, e.g.:

• legal titles (ownership, perpetual usufruct)
• encumbrances (mortgages, easements etc.)
• spatial planning
• conservation conditions
• environmental conditions
• copyrights to construction design
• construction conditions
• lease, tenancy and contractual risks
• third parties claims (incl. reprivatization claims)
• property taxes and fees

We perform real estate researches and due diligence with regards to all type of immovable properties, i.e. to lands, buildings, operating plants, operating commercial and industrial properties, underground facilities.

Real Estate Transactions & Contracts in Poland

Real Estate is all about contracts – buying, leasing, using, constructing, demolishing, dividing – all those actions entail necessity of concluding contracts. Our lawyers provides comprehensive property transaction advisory  services regarding the transaction and contracts including inter alia:

• advisory in structuring of the planned transaction (asset deal vs share deal, portfolio purchase, acquisition of the business unit etc.)
• drafting and negotiating sale agreements for all kind of properties
• drafting and negotiating residential lease agreements
• drafting and negotiating lease agreements regarding warehouses, offices, retail spaces, production facilities, hotels,
• drafting and negotiating of investment agreements such as forward funding, forward purchase, sale and leaseback,
• drafting and negotiating contract in construction process including contracts with architects, general contractors and technical advisors,
• drafting and negotiating ancillary contracts in real estate purchase and construction process,
• advisory and negotiating investment financing agreements with banks and other finance institutions
• representing clients in closing of the transactions.

Construction and development of real estate

Acquisition of the property usually does not end the investment process. The purchased land or building requires appropriate development according to the investor’s needs – construction a new building, reconstruction or extension of the existing one, demolition of old buildings etc. Our lawyers advise in the development and construction process, in particular:

• advising on investment planning in terms of compliance with legal regulations and development conditions,
• representing clients in administrative proceedings regarding the construction process, including exempting from agricultural production, division of real estate, obtaining an environmental decision, water-law permit, zoning decision or building permit,
• drafting and negotiating all kind of contracts related to the construction process, including contracts between investors, general contractors and subcontractors, consortium agreements and architect’s on-site services agreements, investment supervision agreements
• representing clients in disputes with public authorities in administrative and judicial administrative proceedings, • representing clients in court proceedings against investors, general contractors, subcontractors or architects.

Real Estate Litigation

Disputes in real estate happen more than often. Experienced litigators used to say that real estate investments or construction and development belongs to one of the most dispute-generating sectors due to its complex nature and interbreeding conflicting interests.

Our lawyers advise and represent clients in various disputes related to real estate including:

• representing in the settlement negotiations and advice on the strategy of negotiations
• representing in the litigation court and arbitration proceedings,
• advisory on secure claims in litigations,
• representing in enforcement procedures involving tendering of real estate,
• representing in cases on annulment of sale agreement, usucaption, mortgages establishment, property inheritance, expropriation, compensation for illegitimate use, division of the lands and buildings, restitution and reprivatization claims,
• advisory and representing in disputes between landlords and tenants,
• advisory and representing in disputes with developers.

Taxes in real estate

Despite the fact that in real estate business in Poland the general taxation rules apply, there are some fields that are of utmost significance for Real Estate Companies. Lawyers and tax advisors from our Law Firm from Poland:

• advice on real estate transaction tax effects, incl. Civil Transaction Tax on purchase of real estate and Value Added Tax (VAT)
• performing tax due diligence before purchase of the real estate upon asset deal or share deal,
• advice on structuring transactions for tax optimization,
• auditing a real estate company or individual real estate assets for compliance with tax law
• advice on Property Tax
• advice on Personal Income Tax (PIT) and Corporate Income Tax (CIT) incl. amortization
• advice on Value Added Tax (VAT)
• advice on Transfer Pricing (TP) on intercompany transactions
• advice on international taxation of foreign real estate investments (incl. withholding tax)
• advice on incentives for investment in Special Economic Zone