Kraków: a 30-fold tax on developers' unsold flats

Following Katowice's precedent, Kraków councillors submitted a resolution reclassifying developers' unsold apartments as business property — taxed at 34 zł/m² instead of 1.19 zł/m², roughly 30-fold. Up to 70,000 Kraków flats reportedly sit in "developer condition"; the city expects ~28m zł in extra revenue.

UK debate on land-banking and build-out rates (the Letwin Review) has focused on planning conditions; the Polish approach uses the tax system instead, making holding completed-but-unsold stock expensive.