POLAND Law and Practice Contributed by: Michał Wielhorski, Mateusz Prokopiuk, Małgorzata Wąsowska and Klaudia Michalec, act legal Poland
of a special resolution – see 2.8 Permitted Uses of Real Estate Under Zoning or Planning Law . 4.2 Legislative and Governmental Controls Applicable to Design, Appearance and Method of Construction In Polish law, depending on the nature of the investment, it is necessary either to: • obtain a building permit for a new investment or for the reconstruction of an existing build - ing; or • notify the competent authority of the intention to carry out construction works. (In the case of notification, work may commence if the competent authority does not raise any objections within the time limit specified in the regulations). As regards larger investments, the application for a building permit may also be preceded by the need to obtain a decision on the environ - mental conditions of the investment. 4.3 Regulatory Authorities Under Polish law, the following authorities are generally responsible for regulations related to spatial planning. • The commune head/mayor/president of the City issues: (a) building permits; (b) decisions on land development condi - tions; and (c) decisions on environmental conditions. • The municipality (ie, the town hall or munici - pal office) is the main body responsible for determining the use of plots of land. It creates planning documents such as: (a) the local zoning plan; (b) the study of spatial development condi -
Polish regulations do not provide special rules regarding mezzanine financing. Such financing is rarely used and is usually secured by a pledge on shares. Financing between business entities is generally exempt from TCLT. Bank loans are typically secured by a mortgage, which is sub - ject to TCLT calculated based on the amount of the secured receivable. 4. Planning and Zoning 4.1 Legislative and Governmental Controls Applicable to Strategic Planning and Zoning The main law regulating spatial planning in Poland is the Spatial Planning and Development Act. The basic planning documents in Poland that are used in the spatial planning process include: • the study of spatial development conditions and directions of the municipality – a docu - ment that sets out the general principles and directions of spatial development at the municipality level; • local zoning plan – a detailed planning docu - ment that regulates certain principles of spa - tial development for a designated area; • integrated investment plan – a special type of local plan enacted by the municipal council at the request of the investor, following negotia - tions and the conclusion of an urban planning agreement; and • decision on land development condition – this is issued when no local zoning plan has been adopted for a given area. Additionally, in the case of multi-family residen - tial investments, it is possible to determine the parameters of such an investment on the basis
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