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    1. Because of retarded politicians. Allow private ownership of 1 accommodation and aggressively progressively tax every next one owned. Ban non-private entities from purchasing accommodations or land (except for immediate business related investments of course, i.e. business related construction). Problem solved.

      Edit: also you can only own a tax free property in Poland if you are a polish taxpayer (or spend more than 6 months per year living in Poland). Otherwise special high property tax slapped on you. Goal is you must be losing money on this no matter what.