Environmental aspects of real estate development: What will 2024 bring?
The environment is a key element of real estate development and construction, and has a major impact on the duration of the process. In 2023, there was increased legislative activity in this area, but we will not know its real impact on the construction process until 2024.
No payment guarantee in contracts for construction works with the State Treasury
As of 16 October 2023, as an investor, the Polish State Treasury no longer has a statutory obligation to provide payment guarantees under Civil Code Art. 6491 §1. This lack of security for contractors can be expected to cause new problems in public procurement.
In public procurement procedures, foreign financial contributions must be reported
As of 12 October 2023, once they exceed certain financial thresholds, undertakings participating in public procurement procedures are required to notify the contracting authority of all foreign financial contributions.
A deposit-refund scheme is on the way
More than four years after entry into force of the Single-Use Plastics Directive, Poland has adopted a law introducing a deposit-refund scheme. With the new solutions, the country is expected to achieve the high level of separate collection of packaging and packaging waste required by EU law.
VAT sanctions: Amendments under the Slim VAT 3 package
No more rigid catalogue of sanctions for VAT offences. The tax authorities will be able to reduce the amount of sanctions taking into account the circumstances of the irregularities. But taxpayers who knowingly commit tax fraud will be hit with a sanction of 100% of the underpaid tax or excess input tax claimed.
Will it be harder to obtain interim relief in intellectual property cases from July 2023?
New rules for interim relief in intellectual property cases in Poland entered into force on 1 July 2023. The changes are designed to address practical problems of businesses and eliminate earlier abuses of interim relief. But the amendment raises doubts and seems to heighten the procedural formalism.
Amendments to the Strategic Investment Programme for 2011–2030
The Council of Ministers has adopted an amendment to the Programme for Supporting Investments of Strategic Importance to the Polish Economy for 2011–2030, under Resolution 91/2023 of 5 June 2023. The changes will be in effect until the end of the support period (2025).
The European Commission may now investigate subsidies from third countries
Starting 12 July 2023, the European Commission can initiate investigations into financial support granted to undertakings by countries outside the European Union, pursuant to the Foreign Subsidies Regulation (FSR). The purpose of the regulation is to combat distortions in the EU single market caused by foreign subsidies, while keeping the EU open to trade and investment.
The role of the founder and bodies of a family foundation
In previous articles, we have outlined the advantages of establishing a family foundation, the scope of business activities permitted for foundations, and tax issues. Now we turn to the rights and obligations of persons involved in the operation of a family foundation. The foundation operates through its bodies (management board, supervisory board, and assembly of beneficiaries), but it cannot be established and function without the founder and beneficiaries. The Family Foundations Act regulates the tasks and powers of all of these entities, giving the founder relatively wide latitude to set the rules for the foundation’s bodies in the statute. This allows these policies to be tailored flexibly to suit the foundation’s operations and purposes.
Amendments to the Nuclear Special Act and the Atomic Law
On 13 April 2023, an amendment to the Nuclear Special Act entered into force. After a legislative process lasting almost two years, the prior rules for development of nuclear facilities in Poland were revised, along with changes to the Atomic Law.
Extending the validity of medical device certificates (March 2023)
On 20 March 2023, an amendment to the Medical Device Regulation was published in the Official Journal of the European Union, extending the validity of certificates for medical devices issued under the earlier regulations. The amendment was adopted as a matter of urgency and went into effect immediately (on the date of publication). The extension is intended to prevent shortages of medical devices on the market.
Overview of major changes to the Construction Law
In 2022, the Polish parliament introduced a number of significant changes to the Construction Law. The most important of these are related to further digitalisation of administrative processes in construction. The amendment introduced the ability to maintain a daily construction log and site book in electronic form, as well as an electronic central register of licensed builders. The administrative procedures have also been simplified for construction of single-family houses with an area of up to 70 m2, and new obligations for the energy performance of buildings have been implemented.
