Poland has a well-regulated property market governed by national laws, including the Polish Civil Code, the Act on Real Estate Management, and the Geodetic and Cartographic Law. If you are an individual looking to buy or sell property in Poland, understanding the legal framework and necessary procedures is crucial to ensure a smooth transaction.

Purchasing property in Poland as an individual involves several legal and administrative steps. The process may differ slightly depending on whether you are a Polish citizen, an EU/EEA national, or a non-EU/EEA national.

Key Steps for Individuals

Verification of Legal Status of the Property
Before purchasing, you must verify the legal status of the property. This includes checking the Land and Mortgage Register (Księga Wieczysta) to confirm ownership, any existing mortgages, liens, or third-party claims.

Preliminary Agreement
A preliminary sales agreement (Umowa Przedwstępna) is typically signed between the buyer and the seller. This agreement outlines the key terms of the sale and secures the property while final arrangements, such as financing, are made.

Notarial Agreement
Property transactions in Poland must be formalized through a notarial deed signed in the presence of a notary. This is mandatory under Polish law. The notary ensures the legality of the transaction and registers the property in the Land and Mortgage Register.

Payment of Fees and Taxes

Property Purchase Tax (PCC): A 2% tax applies to secondary market properties.
Notary Fees: Based on the property value and agreed upon between the parties.
Land and Mortgage Register Fee: A fixed fee for updating the register.
Ownership Registration
Once the transaction is complete, the new owner’s details are recorded in the Land and Mortgage Register. This is the final step in securing legal ownership of the property.

Recent Updates for Individuals
Foreigners’ Property Purchase Permit: Non-EU/EEA nationals may require a permit from the Ministry of Interior to purchase certain types of properties, such as agricultural land. However, exceptions exist for residential properties within city limits.
Mortgage Regulations: Enhanced transparency laws ensure better protection for individual buyers obtaining financing through Polish banks.