In accordance with article 8 paragraph 2 of the Act on the acquisition of real estate by foreigners, reflecting the provisions of the Treaty of accession of Poland to the European Union in respect of the acquisition of real estate by foreigners, it is not required to obtain a consent by foreigners who are the nationals of or entrepreneurs of the Member States of the European Economic Area or the Swiss Confederation. The last restriction on the obligation to obtain a permit (consent) to acquire real estate and forestry by the said foreigners has expired on 30 April 2016, and since 01 May 2016 foreigners from the EEA and the Swiss Confederation do not need to have the permission of the Minister of the Interior to acquire any real estate.
A legal person that is a commercial company based in Poland, where the majority shareholder is a legal entity based abroad, is a foreign national within the meaning of the Act on the acquisition of the real estate by foreigners. At the same time, such entity is an entity from the European Economic Area by the fact that it is established in Poland which is an EEA member state, qualifying as a legal person from the EEA.
In view of the above, a commercial company based in Poland, controlled by a company based abroad is a foreigner from the EEA. Such entity is regulated by article 8 paragraph 2 of the Act on acquisition of real estate by foreigners which means that currently such entity does not have to be granted the permission of the Minister of the Interior to acquire any real estate.