Starting in 1990, Poland faced the changes which initiated the process of transformation of the property owned by the State Treasury. This transformation related to the acquisition, conversion or transfer of property rights to the State-owned real estate to other entities. The essence of these changes, regarding real estate ownership, involved the implementation of the following basic assumptions:- derogating from the principle of the indivisibility of the property owned by the State Treasury,- clear identification of the entity entitled to the property,- limiting the possibility of an administrative intervention in real estate transactions.These assumptions specified the direction of the reform of the legal system. Property rights were constitutionally strengthened. Municipalities were given legal personality and a new category of property was introduced - municipal property. The subject transformation was carried out in various proceedings, such as municipalization, enfranchisement, acquisition of real estate by the Agency of Agricultural Property of the State Treasury, transfer of property to counties and provinces. Simultaneously with these transformation processes, there were returns of the real properties which proved unnecessary for the purposes for which they were expropriated, as well as restitution of religious property from legal persons. A very important issue are claims for restitution ...