Zagrożenia umowy pośrednictwa w obrocie nieruchomościami z punktu widzenia pośrednika – wybrane zagadnienia
Threats of a real estate brokerage agreement from the point of view of a real estate broker – selected issues

Summary/Abstract: Threats of a real estate brokerage agreement from the standpoint of a real estate broker can be divided into two groups: threats from the clients and threats from the tax administration. When it comes to relations with clients a real estate broker seeks for exclusion of the possibility of one-sided termination of the agreement by clients. This construction is invalid. What is legally possible is the limitation of the one-sided termination to important causes. Another important issue for a real estate broker, securing receiving their payment, is an exclusive agreement which guarantees them a commission regardless of whether any rival real estate broker was involved in the transaction. This does not, however, protect the broker from situations in which a client sells a real estate by himself. When it comes to the tax administration, a real estate broker, similarly to other entrepreneurs, is obliged to pay PIT (CIT) and VAT regardless of whether they received payment or not. However, a situation of a real estate broker is even worse, since under some circumstances they are not even aware of the fact, that his commission is due. Unfortunately this fact does not modify the moment of tax payment obligation.

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