Abstract

This articles analyses the amendment to the Act of 29 August 1997 on mortgage bonds. The main purpose of the amendment is to intensify the development of the Polish mortgage bond market. The main focus of the amendment is to assure the timely and fluent servicing of the creditors under mortgage bonds and the security of their investments. Apart from changes in the Act on mortgage bonds itself, also changes in tax regulations and exemption of the investors from the withholding tax should be recognized as positive.