The new law in Poland related to the change of perpetual usufruct of land into full ownership

There is currently underway the legislative change in Poland aiming to transform the right of perpetual usufruct of land built for housing purposes into land ownership. Under the new provisions, the owners of flats and commercial premises in blocks of flats and single-family houses will become the owners of the land. However, Article 1 para. 9 of this Act may cause additional difficulties in the use of this right by foreigners who own land in Poland. In order for the transformation to take effect in their case, the minister competent for the internal affairs must issue a relevant permit. On the day when such a permit becomes final, one can talk about the transformation. According to lawyers, however, it is an unnecessary step that will only extend the entire process. A foreigner who owns the building under the same law will also become the owner of the land. Therefore, doubts arise due to the status of the land until the decision is issued by the minister and the fact whether such a process is justified. The Ministry, in turn, ensures that the discussed provisions of the new act will not refer to the transformation of the foreigner’s share in perpetual usufruct and will not cause any problems. The regulations in question will come into force on January 1, 2019.


Setting up one-man business activity in Poland (the simplest form of business activity)

A business activity is an organized profit-making activity focused on making profit, conducted on a continuous basis and under one’s own name. People whose income does not exceed 50% of the minimum wage and who have not undertaken a business activity in the last 60 months are exempt from the duty of registration.


J.J. Singh, the President of the Indo Polish Chamber of Commerce and Industry, in a special interview for KG Legal Kiełtyka Gładkowski

“Our mission is to effectively support business in Polish – Indian relationships” – said J.J. Singh, the President of the Indo Polish Chamber of Commerce and Industry, in a special interview for KG Legal Kiełtyka Gładkowski. The entire interview, recorded on 10 July 2014 in the seat of the Chamber in Warsaw, was published in KG Legal Business Portal in Press Room section.


Amendment of economic law in Poland – A few practical remarks about the “Business Constitution” package.

The Business Constitution is a package of 5 acts that comes into force on 30 April 2018 and at the same time repeals the Act from 2004 on the freedom of business activity. Its aim is to reform and simplify the regulations on conducting business. The most important of the acts is the Law of entrepreneurs, which will determine the most important rights of the entrepreneur and the rules of conducting business. Although the amendment covers a great part of economic law, most of the existing regulations remain in force, only their transfer from derogated to newly introduced legal acts has taken place.


R&D operations in Poland – useful changes for entrepreneurs

The Polish parliament amended the Act on Personal Income Tax and Corporate Income Tax in Poland. New changes in law aim to encourage investors and entrepreneurs to develop research and development activities.