Real Estate industry

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COVID-19 – business support


On March 31, 2020, the President signed the so-called Special Purpose Act, which was immediately published in the Journal of Laws (Dz.U. 2020, item 568).

The act affects many aspects of economic life to a varying degree, including the commercial and residential real estate sector. The greatest restrictions have been imposed on the commercial real estate market, where the lease agreements were terminated for the duration of the epidemic.

Below, we present what we believe to be the most important provisions of the act on the anti-crisis shield, which can improve, at least to a small extent, the financial liquidity of real estate companies by influencing the tax area.