Publication of a book on property taxation by Dr Adam Rzetecki.

Dr Adam Rzetecki has published a book titled 'The World's Most Beautiful. "Taxation of real estate transactions with the tax on civil law transactions. Practical commentary with jurisprudence. Examples of clauses" (2025), which is a practical commentary to the Act of 9 September 2000 on tax on civil law transactions (i.e. Journal of Laws of 2024, item 295). The item discusses in detail the events related to civil law transactions concerning real estate and property rights relating to real estate that persons acting in legal transactions may encounter.

The commentary thoroughly analyses situations occurring in practice, based on case law, positions of tax authorities and views of the doctrine. Of particular value is the analysis of the changes effective from 1 January 2024, including the introduction of an additional tax rate in the case of the purchase of more than one flat and the abolition of the PCC tax on the purchase of the first flat on the secondary market, which responds to the problems of the real estate market.

The publication is aimed at real estate professionals as well as legal practitioners such as notaries, tax advisors, lawyers and solicitors.