The gloss concerns the Act of the Supreme Administrative Court of Poland of 22 February 2021, case no. I OPS 1/20, stating that “the compensation mentioned in Article 36(1) of the Act of 12 March 1958 on the rules and mode of expropriation of real estate (Dz. U. of 1974 No.10, pos. 64 as amended) from 1 January 1998 may be determined on the basis of Article 129(5)(3) of the Act of 21 August 1997 on real estate economy (Dz. U. of 2020, pos. 65 as amended) for the heir of the property listed in Article 35(1) of the Act of 12 March 1958 on the rules and mode of expropriation of real estate.” Moreover, it states that “the compensation mentioned in Article 36(1) of the Act of 12 March 1958 on the rules and mode of expropriation of real estate must not be determined on the basis of Article 129(5)(3) of the Act of 21 August 1997 on real estate economy (Dz. U. of 2020, pos. 65 as amended) in favour of the real estate purchaser by an agreement concluded after the day of the temporary occupation of this real estate in the mode identified in Article 35(1) of 12 March 1958 on the rules and mode of expropriation of real estate.”