I am selling an apartment or house
5 tasks in suggested order
1. Before selling, prepare the property documents and check the current land and mortgage register and any encumbrances.
Before accepting an offer and preparing the deed.
Court/land and mortgage registry, municipality, property manager, and other bodies issuing specific documents.
Land and Mortgage Register number, acquisition deed, property documentation, and financial settlements.
Disclose known defects and encumbrances; missing documents can halt the transaction.
2. Agree the price, payment method, any mortgage repayment, and the handover date; ownership is transferred by notarial deed.
After verifying the buyer/financing and the documentation.
Selected notary and the parties' banks (if a loan is involved).
Documents regarding the parties, the property, the bank account, and bank consent (in the case of a mortgage).
Do not transfer ownership or keys without clear terms regarding payment and handover.
3. Hand over the property with a handover report, keys, and meter readings on the date agreed in the contract.
By the deadline specified in the deed or contract.
With the buyer, property manager, and the housing community.
Handover protocol, transaction documents, and settlement confirmations.
The sales deed execution and the physical handover may occur on different days.
4. Settle or transfer utilities, insurance, and other private services connected with the property.
As of the handover date, based on meter readings.
Service providers, the insurer, and the property manager.
Final readings, contract numbers, and the sales document.
A sale does not always automatically terminate private contracts.
5. Check whether the property sale is subject to PIT and whether you can use the exemption for your own housing purposes.
If the sale takes place before 5 years have elapsed, counted from the end of the year in which the property was acquired or built, you generally file PIT-39 from 15 February to 30 April of the following year. The income may be exempt in the appropriate proportion if you meet the conditions for the housing relief; expenditure for your own housing purposes must be incurred within the statutory 3-year period.
Through e-Urząd Skarbowy/e-Deklaracje or at the tax office.
Purchase and sale deeds, documented costs, and documents relating to any applicable tax relief.
The consequences depend on factors such as the date and method of acquisition and the use of the income; apply current rules.
Official source: podatki.gov.pl
