International Poland

UHY global real estate guide

Every effort has been made to ensure the facts in this publication are correct at the time of going to press.  These details are intended for general guidance only.  Each individual country’s regulations and tax rates are continually changing; therefore, it is not possible to provide detailed rules on which to base specific action.  When information is required on a country, reference may be made to the laws, regulations and tax rules of the specific country, and a professional tax advisor should be consulted.  No responsibility can be accepted for loss occasioned to any person acting or refraining from acting as a result of any material in this publication.

The contents of the guide have been carefully compiled by over 70 individual member firms of UHY, an international network of independent accounting and consulting firms.  The tax partners and staff of UHY member firms throughout the world combine knowledge with regional, national and international skill sets to help our clients achieve further business success.

UHY Real Estate Guide 2017



UHY ECA is a member of UHY, an international network of independent accounting and consulting firms with offices in major business centres throughout the world.

About UHY

Established in 1986 and based in London, UK, UHY is a leading network of independent audit, accounting, tax and consulting firms with offices in over 325 major business centres across more than 95 countries.

Our staff members, over 7,850 strong, are proud to be part of the 16th largest international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. For further information on UHY please go to

UHY is a member of the Forum of Firms, an association of international networks of accounting firms. For additional information on the Forum of Firms, visit

For more information on UHY, please contact Dominique Maeremans, marketing & business development manager, UHY International, Quadrant House, 4 Thomas More Square, London E1W 1YW, UK.  Tel: +44 20 7767 2621, or email: