Buying an apartment or house
6 tasks in suggested order
1. Before buying, check the property's legal status in the land and mortgage register: the owner, mortgages, easements, claims, and other entries.
Before the reservation agreement, the preliminary agreement, and payment.
In the Electronic Land and Mortgage Register (EKW); you need the register number to view its contents.
Register number, ownership documents, plans, and technical documentation.
The broker's listing and assurances do not replace legal and technical due diligence.
Official source: gov.pl
2. Conclude the agreement transferring ownership of the property in the form of a notarial deed.
After checking the property's legal status and agreeing the transaction terms.
With a notary of your choice.
Documents regarding the parties and the property, financing, certificates, and the draft agreement.
A preliminary or reservation agreement does not transfer ownership.
Official source: ELI / Dziennik Ustaw
3. When signing the notarial deed, make sure the land-register application is handled and the tax applicable to the transaction is settled.
When the deed is signed and according to the rules for the relevant tax. For a notarial transaction, the notary acts as the PCC tax payer if the tax is due.
The notary, the land and mortgage register court, and the tax administration, depending on the transaction.
Notarial deed, acquisition details, and tax documents.
PCC and VAT are not calculated the same way for every sale; do not pay the tax twice without verifying.
Official source: podatki.gov.pl
4. When taking over the property, prepare a handover report, record meter readings and keys, and notify the property manager and service providers of the change of owner where needed.
On the handover date specified in the agreement.
Seller, property manager/housing community, and utility providers.
Deed/agreement, handover protocol, meter readings, and buyer's details.
The handover date may differ from the date of the notarial deed; Settle obligations in accordance with the contract.
5. If you acquired property as an individual, submit form IN-1 to the municipality competent for the property's location.
Within 14 days of the event that creates the tax obligation, for example the purchase of the property.
At the municipal or city office competent for the property's location; the form can also be submitted electronically if the municipality supports this.
Property details, area, ownership share, title deed, and local form.
Rates are set by the municipality within legal limits; a single rate cannot be applied across all of Poland.
Official source: podatki.gov.pl
6. Check whether the bank requires property insurance and, regardless of any mortgage, consider the scope of cover for the building, contents, and liability.
From the date risk is assumed, or—in the case of a loan—in accordance with bank requirements.
Selected insurer and bank.
Building details, value, and loan requirements.
Policies covering the building structure, contents, and liability address different risks.
