Przemysław Szymczyk

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Real estate development and taxes

Przemysław Szymczyk

Dr Przemysław Szymczyk handles matters connected with real estate transactions and reprivatisation. He advises on transactions involving residential and commercial space, office buildings, shopping centres, agricultural property, and industrial projects. He advises on projects involving acquisition of real estate from developers at various stages of residential construction. He also handles issues of homeowner associations and residential cooperatives.

He is a scholarly reviewer for the tax journal Biuletyn Instytutu Studiów Podatkowych. He lectures on tax law at the Faculty of Law and Administration at the University of Warsaw.

He has worked with Wardyński & Partners since 2008.

Warsaw School of Economics (honours)

Faculty of Law and Administration, University of Warsaw (honours)

Fellowship, Moscow State Institute of International Relations (2006)

PhD, Faculty of Law and Administration, University of Warsaw (2015, dissertation: “The legal model for VAT taxation of real estate”)

His professional experience includes positions with Dentons, ISP Modzelewski, the Ministry of Justice, the Ministry of Infrastructure, and the Commercial and Consular Section at the Polish Embassy in Moscow.

Warsaw Bar Chamber

“Property rental by the day may be taxed preferentially,” 2019 Yearbook

“Elimination of joint ownership of real estate: Analysis of consequences for personal income tax, transaction tax, VAT, and inheritance and gift tax,” article published in Nieruchomości C.H. Beck in three parts (February, March and April 2018) and in the Legalis system

“Partitioning real estate doesn’t have to be so costly,” 2018 Yearbook

“Польша приглянулась инвесторам” (Poland attracts foreign investors), article published in the weekly magazine Белорусы и рынок, No. 29, 5 August 2017

“Acquisition of farmland under the amended Agricultural System Act,” article published in the monthly magazine Nieruchomości C.H. Beck in three parts (March, April and May 2017) and in the Legalis system

“Польша приглянулась инвесторам” (Poland attracts foreign investors), article published in the weekly magazine Белорусы и рынок, No. 29, 5 August 2017

“Acquisition of farmland under the amended Agricultural System Act,” article published in the monthly magazine Nieruchomości C.H. Beck in three parts (March, April and May 2017) and in the Legalis system

“Contractual liability for defects in structures” (co-author), 2017 Yearbook

“VAT consequences of transfer of infrastructure free of charge to the local commune,” 2014 Yearbook

 

Act on Conversion of Perpetual Usufruct of Land Developed for Residential Purposes into Ownership of the Land: Commentary Books The commentary contains a comprehensive analysis of this act, which is vitally important to holders of perpetual usufruct of land throughout Poland. The publication explains such issues as: The legal nature of a certificate of conversion The rules for disclosure in the land and mortgage register of a claim for payment of the conversion fee […] Act on Conversion of Perpetual Usufruct of Land Developed for Residential Purposes into Ownership of the Land: Commentary Transactions Books The series of publications marking the 30th anniversary of Wardyński & Partners offers a concise cross-section of texts summarising and synthesising our first 30 years of practice. Drawing from our experiences, we present visions and solutions for the future. The third volume is devoted to transactions and projects. Transactions Loyola of Los Angeles International & Comparative Law Review Books This special edition of the Loyola of Los Angeles International & Comparative Law Review memorializes the Symposium on Polish Restitution which took place in Warsaw in June of 2017. The book includes articles by Stefan Jacyno, Przemysław Szymczyk and Radosław Wiśniewski  concerning reprivatization in Poland, the status of current owners and usufructuaries of Polish real […] Loyola of Los Angeles International & Comparative Law Review The legal model for VAT taxation of real estate Books The author analyses Polish and EU regulations governing VAT on real estate transactions and identifies the main sources of the inefficiency of the Polish system (excessive legislative intervention, a large number of exemptions, and differential rates, violating the principle of tax neutrality and leading to shortfalls in tax revenue). He also proposes a comprehensive solution […] The legal model for VAT taxation of real estate Reprivatisation proceedings Books The publication presents true stories and real-life issues faced by former owners of nationalised real estate in Poland, their heirs, and the lawyers representing them. The authors discuss actual cases and resolutions they have encountered in their 25-year reprivatisation practice. The book plots the course of various forms of reprivatisation proceedings from initiation through completion. […] Reprivatisation proceedings Legal Risks in M&A Transactions Books The fourth joint project of Wardyński & Partners and LexisNexis Polska. Legal Risks in M&A Transactions