According to the draft amendment to the Law on Special Solutions for Preventing, Counteracting and Combating COVID-19, the default rate of stamp duty for the issuance of a decision on land development conditions is to be PLN 598. Currently, it is equal to PLN 107.
Owners and perpetual users of real estate will be exempt from the fee. Applicants who do not meet the above criteria will pay the full rate, regardless of whether they plan to build a residential building.
The purpose of the amendment is to reduce the excessive number of incoming applications for zoning decisions, which have no clear socio-economicpurpose. Many applications are submitted just to get information about the possibility of building on a given plot of land. Currently, anyone can apply - even people who do not have any rights to the property in question. The higher fees are expected to have a positive impact on the finances of municipalities, by partially financing the conduct of these proceedings from stamp duty revenues.
Once the local plan comes into force (in an area where there has been a so-called planning gap), the value of the property may depend on, among other things, the decisions on development conditions issued, which in effect nullifies the legitimacy of establishing the planning fee, as it drastically lowers its value or makes it impossible to calculate it at all , the project's justification reads.