You can buy real estate from a natural person, another entrepreneur, a company or a city. Special Economic Zones have a considerable amount of real estate available for sale. Regardless of who the seller is, our law firm will inspect the property and indicate any risks involved in its acquisition. In the case of purchasing real estate directly from a SEZ, the area is usually already provided with appropriate infrastructure, which is extremely valuable, especially if the investment consists in opening a new production plant. Fast and efficient access to utilities, in particular gas and water, may turn out to be one of the success factors. Given the provisions of the Act on supporting new investments, a foreign entrepreneur may enjoy tax reliefs for pursuing investments in Poland, even if the purchased real estate does not belong to a SEZ. Mind you, the price of land is not the ultimate criterion you should consider when choosing the location. It may be the case that real estate which seems to be the perfect place to carry out the planned investment in Poland cannot be purchased or its purchase will involve a number of obstacles the seller withheld from the buyer. This is why it is so important to cooperate with professionals who will analyse – prior to the purchase transaction – potential risks the investor may encounter.