Pretekstem do utworzenia Stowarzyszenia PINK było kwestionowania zwrotów VAT od roku 2016 (kilkanaście zakwestionowanych transakcji dot. ponad milion VAT) . W wyniku działań miedzy innymi Stowarzyszenia PINK (korespondencja, spotkania, raport) Ministerstwo Finansów wystosowało pismo, po którym zaniechano kwestionowania transakcji . Od 2018 roku zajęliśmy się szeroko innymi tematami legislacyjnymi.
ABOUT US
The commercial real estate industry is an important branch of the economy, with assets worth PLN 250 billion. So far, the industry has not had a representation that would bring together all market sectors in one organization.
In response to this situation, the PINK Association was established, which enables the associated entities to have a real impact on the surrounding environment.
Our members are developers, investors, asset managers, lawyers and other advisers.
DEVELOPERS
INVESTORS
ASSET MANAGERS
LAWYERS
ADVISORS
mission
The association's mission is to represent developers, investors and commercial real estate service providers in the economic, political and social environment. The association wants to influence the legislative actions that affect its members. By working with other organizations, we want to promote good standards of operation of the commercial real estate market by creating a platform for exchange, knowledge, contacts and business opportunities for our members.
goals
cooperation with local, national and international authorities in matters related to the commercial real estate industry
creating a platform for the exchange of experiences for entities from the commercial real estate industry
influence the legislative process by issuing opinions on assumptions and legislative projects in the field of supporting the rights and interests of entities related to the commercial real estate industry
creating a friendly social climate for the industry
actions
- organizing meetings for entities operating on the commercial real estate market, as well as participating in such events
- cooperation with people, entities and organizations supporting similar goals
- supporting economic initiatives and projects of members related to the commercial real estate industry
- conducting talks with appropriate state institutions on issues affecting the activities of entities related to the commercial real estate industry
- cooperation with ministries, issuing opinions on legislative changes, providing information and reports supporting our position in the industry
- maintaining relations with the media
- maintaining relations with the media, running a website and social media profiles
how was the association founded?
kilkanaście zakwestionowanych
transakcji (ponad miliard VAT)
The last 20 years
thousands of VAT rulings,
thousands of transactions
VII 2016
first disputed transaction
XII 2016 – I 2017
business reaction:
investor letter + report
Polish Chamber of Commercial Real Estate (PINK)
V
consultations of specialists at the Ministry of Finance
IX
announcement of public consultations on VAT
X
PINK report for the Ministry of Finance on VAT
XII 2018
explanations from the Ministry of Finance?
main topics
- VAT on asset transactions – 2016-2018 (spotkania, raport i korespondencja);
- FINN (equivalent to REIT) – 2018 (raport i uwagi);
- od 2020 roku współpraca ze Stowarzyszeniem REIT; w kwietniu 2021 roku wspólnie ze Stowarzyszeniem REIT opracowanie i przekazanie do Ministerstwa Rozwoju Pracy i Technologii wytycznych do ustawy; udział jako ekspert zewnętrzny w spotkaniu międzyresortowego zespołu ds. ustawy w lipcu 2021;
- withholding tax (WHT) – korespondencja 2019 i 2020;
- the so-called building regulation and construction project issues – opiniowanie luty i lipiec 2020, grudzień 2021;
- tzw. megaustawa – 2019 i 2020 (uwagi, komisje sejmowe i szkolenia, korespondencja z UKE); kwiecień 2021 – przygotowanie raportu pt. „Dostęp telekomunikacyjny do budynków komercyjnych” opracowanego we współpracy z Dentons Europe, Arcadis Polska Sp. z o.o., Ghelamco Poland Sp. z o.o., Globalworth Poland, HB Reavis Poland Sp. z .o., Knight Frank Sp. z o.o. oraz Skanska Property Poland Sp. z o.o.; od sierpnia 2021 trwające nadal działania wspólnie z kancelarią Łukaszewicz mające na celu uniknięcie zapisów niekorzystnych dla właścicieli budynków-(korespondencja i spotkania z KPRM i UKE);
- tzw. tarcze antykryzysowe – marzec – lipiec 2020 (zgłaszanie uwag, proaktywna publikacja postulatów jak kwestie braku symetrii w traktowaniu właścicieli nieruchomości i najemców, wsparcie dla sektora, zniesienie bezczynności urzędów;
- ECL (European Communications Code) w kontekście zmian do Megaustawy, sierpień 2020;
- retention fee - September 2020
- income tax – wrzesień-październik 2020 (pisma, raport i ekspertyza wysłane do Ministerstwa Finansów, zgłaszanie uwag, webinar i wypowiedzi w prasie), sierpień 2021 – pismo w sprawie uwag do projektu ustawy z dnia 26 lipca 2021 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw, lipiec 2022 zgłoszenie uwag w ramach konsultacji publicznych zmian ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw;
- perpetual usufruct – czerwiec-lipiec 2021, wysłane pisma do Ministerstwa Sprawiedliwości i Ministerstwa Rozwoju, uczestnictwo członków PINK w debacie organizowanej przez Rzeczpospolita; dalsze pisma do MR listopad 2021 oraz do Ministerstwa Finansów, grudzień 2021 i marzec 2022 w sprawie zgód właścicielskich;
- powroty do biura – listopad-grudzień 2020 – podjęcie inicjatywy członków PINK dotyczącej kampanii społecznej, kampania przeprowadzona a wokół EFNI, wypowiedzi w prasie jesień 2021 roku; debaty transmitowane na żywo do odsłuchania na stronie wbiurze2022.pl, kwiecień i maj 2022, projekt w toku;
- consultation on the revision of Directive 2010/31/EU on the energy performance of buildings – czerwiec 2021 – przekazanie uwag do dokumentu opracowanych we współpracy z firmami członkowskimi;
- zmiana ustawy o planowaniu i zagospodarowaniu przestrzennym– styczeń 2021 udział w debacie, styczeń 2021 zgłoszone uwagi w ramach prekonsultacji, obszerne uwagi w ramach konsultacji zgłoszone maj 2022. Uczestnictwo przedstawiciela Ministerstwa Rozwoju, dyrektora Michała Gila w prezentacji i panelu dyskusyjny na konferencji PINK w czerwcu 2022;
- ESG i budownictwo zrównoważone: raport PINK 2021, utworzenie grupy roboczej ESG 2022;
- optymalizacja zużycia energii: sierpień/wrzesień 2022 prace nad poradnikiem optymalizacji zużycia energii w obiektach komercyjnych oraz zgłoszenie uwag w ramach konsultacji branżowych z MRiT
management
PAWEŁ TOŃSKI
President of the PINK Management Board
Paweł Toński is the co-founder and CEO of the PINK Association, as well as the Managing Partner responsible for the real estate team at CRIDO.
Paweł Toński is a co-founder and President of the Management Board of PINK Association as well as a Managing Partner responsible for the real estate team in CRIDO.
He has over 20 years of experience in tax advisory, in particular in the area of CIT, transactions and restructuring. Paweł has advised on the development of international and national investment and ownership structures. He has actively participated in the planning and negotiation of several dozen acquisitions, sales or reorganizations of assets with a value of at least several hundred million EUR each.
For his achievements Toński received numerous awards in the rankings of tax advisors published by Rzeczpospolita and Dziennik Gazeta Prawna – in categories: CIT, transaction and M&A consulting. The real estate team led by him in CRIDO won the prestigious Eurobuild Awards in 2017, 2018 and 2019 in the category of the best tax advisor in Poland for the real estate industry.
Za swoje osiągnięcia otrzymał liczne wyróżnienia w rankingach doradców podatkowych Rzeczpospolitej i Dziennika Gazety Prawnej – w kategoriach: CIT, doradztwo transakcyjne i M&A. Kierowany przez niego zespół nieruchomości w CRIDO zdobył prestiżową nagrodę Eurobuild Awards w 2017, 2018 oraz 2019 roku w kategorii najlepszego doradcy podatkowego w Polsce dla branży nieruchomości.
KINGA BARCHOŃ
Member of the PINK Management Board
Kinga is a Partner in PwC Poland Real Estate Advisory Team. She has more than 20 years experience in transaction support, including strategic advisory, financial due diligence, review of Net Operating Income, acquisition accounting, review of projections, review of share purchase agreements and post deal services.
Kinga Barchoń jest wykwalifikowaną księgową (ACCA), członkiem polskiego oddziału Royal Institution of Chartered Surveyor (RICS), członkiem Urban Land Institute (ULI), Certified Fraud Examiner (CFE) oraz Certified Internal Auditor (CIA). Jej główne obszary specjalizacji to: transakcje na rynku nieruchomości, Due diligence finansowe, najwyższe i najlepsze badania użytkowania, optymalizacja i restrukturyzacja użytkowania nieruchomości, doradztwo strategiczne.
She gained the experience in such project as:
- transaction services includes more than 200 projects with focus on due diligence projects on targets from the real estate and construction sector.
- Review of finance functions at real estate retail company, including recommendations relating to systems and outsourcing of certain functions
- Optimalisation programme for property owners (telecommunication, railway stations) of the real estate functions and portfolios. Leading restructurisation of the real estate portfolio of one of the biggest banks (200 properties)
- Experience in property efficiency management
- Expert witness support in the real estate sector, portfolio/ property restructuring, and construction/ development support services
WERONIKA GUERQUIN-KORYZMA
Member of the PINK Management Board
Weronika Guerquin-Koryzma is a partner in Baker McKenzie’s Warsaw office. She is the head of the Warsaw Office Real Estate Practice. Weronika advises domestic and international investors, developers, investment funds and financial institutions on real estate transactions in the office, logistics, retail, hotel and residential sectors in Poland and CEE, in the field of acquisitions (including portfolio transactions), real estate M&A transactions, structuring of joint ventures, sale and lease back transactions, as well as consultancy in the development process and in the commercialization of projects..
AGNIESZKA HRYNIEWIECKA-JACHOWICZ
Member of the PINK Management Board
A specialist and manager with 25 years of experience in the commercial real estate market in the field of investment transactions and property management as well as real estate appraisals.
Since 2017, he has been running his own business dealing with real estate valuation and consulting. In the years 2004-2016, she managed the real estate portfolio of funds worth approx. PLN 1.5 billion in BZ WBK TFI SA, acting as a board member of many special purpose vehicles. Formerly Director of the Valuation and Consulting Department at DTZ Polska, previously she worked at the Henry Butcher Sp. z o. o. and in construction.
A construction engineer by education, a graduate of the Warsaw University of Technology, an authorized property appraiser since 1996 and a real estate broker since 2004, a member of Polish professional organizations.
Od 2018 Członek Państwowej Komisji Kwalifikacyjnej dla rzeczoznawców majątkowych. Ukończyła studia podyplomowe Hallam Sheffield University z zakresu wyceny i zarządzania nieruchomościami oraz została Członkiem Royal Institution of Chartered Surveyor (RICS) w 2002 roku. Członek Zarządu RICS Polska 2011-2017 oraz od września 2016 akredytowany mediator RICS. Członek Urban Land Institute (ULI)
ARKADIUSZ RUDZKI
Member of the PINK Management Board
Arkadiusz Rudzki is a Member of the Management Board of the PINK Association and the Vice President for Leasing and Sales, a member of the management board of the Skanska office company in Central and Eastern Europe, responsible for the rental and sale of investment products as well as real estate portfolio management and cooperation with key corporate clients in the CEE region. He started working in the Skanska office company in 2012 in Poland as a director for leasing and real estate value management, simultaneously serving as a Key Client Director in the company's management board at the CEE level. Then, from January 2016, he managed the Skanska development business in Poland as managing director, remaining in the CEE region board. During this period, the office company in Poland sold 15 buildings for the amount of approx. EUR 841 million and leased approx. 387,000 sq m. and handed over for use 18 investments with a total area of approx. 402,000 sq m.
Arkadiusz Rudzki has 20 years of experience in the real estate market, which he gained by working for leading financial institutions, consulting companies and private equity funds related to this sector.
KATARZYNA STEINER
Member of the PINK Management Board
Katarzyna Steiner is a Member of the Management Board of the PINK Association and the Financial Director with 20 years of work experience in international corporations in Poland and abroad, including 15 years of experience in the commercial real estate market. For five years he has been managing the finances of SEGRO in Central Europe. SEGRO, a Real Estate Investment Trust ("REIT"), owns or manages a 7 million m2 real estate portfolio worth £ 11 billion and provides services to clients from a wide variety of industries.
Before joining SEGRO, she was associated with IVG for nine years, initially at the company's headquarters in Bonn, then in the Warsaw branch, and earlier with PricewaterhouseCoopers AG in Düsseldorf.
Jest członkiem Royal Institution of Chartered Surveyor (RICS) oraz innych międzynarodowych organizacji zrzeszających specjalistów w zakresie nieruchomości komercyjnych oraz finansów. Jest absolwentką Uniwersytetu Gdańskiego na kierunku Finanse i Rachunkowość.