From the beginning of 2022, persons appointed to perform functions by virtue of an act of appointment who receive remuneration in this respect, such as members of the management board, have been covered by the obligation to pay healthcare contribution. However, the matter is not clear in the case of foreigners, as well as proxies. The solution may be a request for an individual ruling to the NFZ (National Health Fund).
A new judgement of the Supreme Administrative Court regarding the possibility of applying the so-called bad debt relief may be interpreted as a defense of the tax authorities’ interests. The court stated that Polish regulations, which stipulate that the relief may be utilized only in cases where the 3 years period has not passed from the date of issuance of the invoice documenting the debt, are not contrary to EU law. This is a bad news for leasing companies, among others.
The Ministry of Family and Social Policy is working on the bill to standardise the rules of remote work. The draft stipulates that performing remote work will require an agreement with the employer, who will reimburse employees the cost of working outside the office. However, the employer will also be able to control the presence and work of the employees.
Limiting the possibility of tax depreciation of real estate in the so-called “real estate companies”, modification of the principles of taxation of residential leases and exclusion of tax depreciation of residential real estate – these are the most important changes from the Polish Deal that will have an impact on the real estate market.
Although the current regulations on the Acquisition of real properties by foreigners provide for a number of exemptions from the obligation to obtain a permit from the Minister of Interior, as of January 1, 2021, citizens of the United Kingdom must apply for the permit. The permit will also be necessary if foreigners want to purchase real estate located in the so-called border belt.
The Act on the Reconstruction of the Saxon Palace and other historical buildings in the center of Warsaw provides for many deviations from the generally applied principles of conducting investments. It also restricts property rights and the possibility of submitting claims for the recovery of real estate and the use of limited rights in rem (e.g. easements). The provisions of the Act on Spatial Planning and Development do not apply to the above investment. On the other hand, it provides an opportunity for many contractors and consulting companies on the real estate market for long-term contracts related to new investments.