Sale of reclaimed railway line

The Tyszkiewicz family was involved in an investment in the 1920s to build a railway line in the vicinity of Rzeszów. Despite the geodetic separation of land parcels and the commencement of construction work, probably for economic reasons, the construction was not completed. Thanks to an archive search carried out by the Law Office and the rebuttal of an allegation that the property had been seized, it was possible to establish a new land register and to register the heir as the owner.

The atypical shape of the property, in the form of a narrow strip of land stretching for several kilometres, and the lack of access to a public road, meant that it could only be used to enlarge neighbouring properties, which required prior subdivision into many smaller plots. This raised the risk of the sale of the property being subject to taxes, due to the possibility that the sale of so many plots of land could be considered a manifestation of economic activity. The requests for tax interpretations prepared by the Law Firm made it possible to obtain an interpretation from the tax authorities, according to which no tax obligation arose.

Ultimately, this enabled the sale of all plots of land. The client was also represented by the Law Firm at this stage. The case was conducted by advocate Maciej Obrębski and attorney-at-law Artur Pietruszka.

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