Stefan Jacyno
Registration of a company at an address does not necessarily mean that the property was being used for non-residential purposes and that the discount for conversion of perpetual usufruct into ownership must be repaid
This was the holding by the Supreme Administrative Court of Poland in the judgment of 4 November 2025 (case no. I OSK 1987/22). In that case, the administrative authorities had ordered the co-owners of real estate to repay the discount they had received on the conversion fee, on the grounds that a company had been registered at that address.
New opportunities for recognition of Polish citizenship
In a recent case, we managed to break through the paradigm of automatic loss of Polish citizenship if foreign citizenship is acquired. The case involved a citizen of Argentina (the grandson of Polish immigrants) who was denied confirmation of Polish citizenship by the Minister of Interior and Administration. The authority found that although the client’s mother was the holder of Polish citizenship via her father, she lost it when she turned 18 because at that time she also held Argentinian citizenship, acquired at birth.
Preliminary agreement for real estate transaction without a shareholder resolution?
A company may enter into a preliminary agreement to buy or sell real estate without obtaining shareholder approval, but the lack of a shareholder resolution will prevent the parties from seeking a court order enforcing the promise to go through with the t
