Agricultural real estate in Poland

A particular type of land property in Poland is agricultural property. The Civil Code in Poland defines the concept of "agricultural real estate", but in this case we are dealing with the way of using real estate and not its kind. It is not the type of property that qualifies it as agricultural, but the way it is used - "which is or may be used for agricultural activities ...". In Polish law there are several definitions of agricultural real estate. The definition used in the Agricultural Tax Act is most widely used. Also the concept of a farm in civil code and in the tax act are different.

Agricultural real estate in Poland is a broad and difficult concept to define, hence such divergences. Because in these acts the definitions describe certain criteria that must be met to speak of such property and these criteria vary slightly depending on what the definition is used for.