Selling Property in Poland: The Full Legal Process Step by Step

Thinking of selling a flat, house or plot of land in Poland but not sure where to start or what to prepare? Do you need to fly to Poland in person, or can it all be handled remotely from the UK? What does the notary actually do, and why is their involvement compulsory? This guide walks through the sale process step by step — from gathering documents, through the preliminary contract, to the final notarial deed. Keep in mind: every case is different, and the exact procedure can vary depending on the individual notary's practice and the property's legal status.

This guide is general legal information, not legal advice. How the rules apply depends on the contract, the property's legal status and the individual circumstances. If you need advice, the transaction should be assessed by a notariusz (a Polish civil-law notary) or a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

Preparing the documents: where to start

Before you put the property up for sale, gather the key information:

1. Pull an extract from the land and mortgage register (e-KW) - Go to ekw.ms.gov.pl — a free government portal - Search for your property by plot number or address - Check Section I (confirms you're the registered owner) and Sections II and III (mortgages, liens, bailiff seizures) - If there's an encumbrance registered, it will need to be factored into the sale

2. Certificate of no outstanding local tax (zaświadczenie o niezaleganiu podatkami) - Request this certificate from the local council (gmina) confirming the property isn't subject to a transfer ban due to unpaid local taxes - Most notaries will ask for it

3. Extract from the property tax register - Gather the figures on the property's assessed value and annual tax — useful for the buyer's budgeting

4. Site plan (if available) - Request one from the council or the relevant archive - Not always essential, but it makes the transaction smoother

Valuation and the asking price

Before listing the property, you need to know what it's worth:

• Market valuation — compare prices of similar properties in the area (property portals such as OLX or Morizon, or a professional valuer's opinion)
• Agreed sale price — negotiated with the buyer (it can match the market value or differ from it, but ⚠️ any gap affects the tax due)
• Estate agent's role — if you're working with an agent, agree the terms of the agency agreement (commission, exclusivity, duration)

⚠️ Important: A price significantly below market value can attract the attention of the tax authority, which may assess PCC (the Polish transfer tax) on the market value rather than the agreed price.

The preliminary contract (umowa przedwstępna): who, what, when

A preliminary contract is a commitment by the seller to enter into the final sale agreement. It can take ordinary written form or notarial form.

Ordinary written form: - Pros: quicker, can be drafted between the parties without a notary - Cons: if the buyer pulls out, you're only entitled to damages — you can't force them to complete the sale

Notarial form (notarial deed): - Pros: the buyer gains the right to demand completion of the sale — they can require the notary to proceed even if you try to withdraw - Cons: notarial costs (and PCC) become payable straight away

Recommendation: for high-value or complex transactions, a notarial preliminary contract gives both sides stronger protection.

What the preliminary contract should cover: - The parties (full names, PESEL numbers, addresses) - The subject property (type, address, plot/land register number) - The sale price (in words and figures) - The earnest-money deposit (zadatek), if there is one — Article 394 of the Polish Civil Code - The deadline for completing the sale (e.g. 30 days from signing) - Conditions (e.g. "subject to the buyer obtaining a mortgage") - Who pays the transfer tax (PCC) - Who will draw up the sale agreement (always the notary)

The notarial deed of sale — Article 158 of the Civil Code (mandatory, no exceptions)

The key point: a property sale agreement in Poland must be executed as a notarial deed, with no exceptions (Article 158 of the Polish Civil Code). Without it, the agreement is void. Even if both parties sign a private contract, exchange money and the buyer moves in — without a notary, the transaction has no legal effect.

How the notarial deed signing works

1. Booking the notary — choose a notariusz in Poland (you or your agent can do this). Provide the property details (address, plot number) and the approximate price.

2. Document collection — the notary will typically ask for: - The land and mortgage register extract (e-KW — you can pull this yourself) - ID card or passport (both seller and buyer) - PESEL number for each party - The certificate of no outstanding local tax - Proof of title (e.g. the previous deed of purchase)

3. Drafting the deed — the notary prepares a draft covering: - Identification of the parties (names, PESEL, addresses) - Description of the property (type, size, address, plot/land register number) - The price (in words and figures) - Terms (payment deadline, mortgage arrangements, etc.) - Statements by the parties (e.g. the seller confirming there are no debts and no undisclosed mortgages)

4. Reading the draft — before signing, the notary reads the draft aloud and explains its contents. Both parties must confirm they understand and agree.

5. Signing — both parties (and the notary) sign. If the seller is in the UK, you can grant power of attorney to a representative instead of attending (see the section below).

6. Collecting the transfer tax (PCC) — the notary collects PCC at 2% of the property's market value, taken from the buyer's funds or from whichever party is specified in the contract.

7. Filing the land register application — the notary submits an application to register the buyer's ownership in the land and mortgage register. This takes roughly 2 to 8 weeks.

8. Registration — the relevant land registry court records the buyer as the new owner.

Notarial costs: - Notary's fee (based on the property's value, typically PLN 200–400) - PCC at 2% (e.g. on a PLN 300,000 price, that's PLN 6,000)

Taxes: who pays what

PCC (civil-law transactions tax) — 2%

• Paid by the buyer
• Collected by the notary at the time of signing
• Rate: 2% of the property's market value (some exemptions apply, e.g. for disabled buyers)

PIT (personal income tax) — for the seller

• Paid by the seller (private individual)
• Rate: 19% on the gain (sale price minus purchase price)
• Exemption: if you've owned the property for more than 5 years, no tax is due ✅
• Reporting: an annual tax return (PIT-37 or PIT-38), due by 30 April the following year
• ⚠️ See our dedicated article on PIT from property sales for full detail

VAT — generally not applicable on the secondary market

• No VAT applies to sales between private individuals on the secondary market
• VAT applies to new-build sales by a developer — that's a different scenario, covered elsewhere on this site

Selling from the UK through a power of attorney

If you live in the UK and don't want to travel to Poland:

1. Grant a notarial power of attorney — appoint an advocate, legal counsel (radca prawny) or a trusted person in Poland to act for you - The power of attorney must be in notarial form (Article 94 of the Civil Code) - A UK notary public can prepare one, but always check with the notary in Poland first whether that form will be accepted - The Polish notary may want a video call with you to confirm your identity and instructions

2. Your representative signs on your behalf — they attend the Polish notary and complete the sale in your name

3. Receiving the funds — the sale proceeds can be paid into your representative's account (under a fiduciary/escrow arrangement) or directly to your UK bank account (this will need to be arranged in advance, since the account is abroad)

Tip: working with a notary who is experienced with overseas representatives from the UK makes the whole process considerably smoother.

Checklist: what to prepare before selling

• ☐ Land and mortgage register extract (e-KW) — confirming legal status
• ☐ Certificate of no outstanding local tax (from the council)
• ☐ ID card / passport + PESEL number
• ☐ Proof of title (previous deed of purchase)
• ☐ Site plan (if available)
• ☐ Market valuation (indicative)
• ☐ Preliminary contract (if used — ordinary or notarial form?)
• ☐ Notarial power of attorney (if selling from the UK)
• ☐ Estate agency agreement (if using an agent)
• ☐ Buyer's details recorded (names, PESEL, addresses — for the notary)

Frequently asked questions

Can I sell a flat without a notary? No. A property sale agreement must be executed as a notarial deed, with no exceptions (Article 158 of the Civil Code). Without it, the agreement is void. Even if the parties sign a private contract and money changes hands, the transaction has no legal effect.

How long does the whole process take? From the preliminary contract to registration in the land register: roughly 8–12 weeks. Preliminary contract: 1–2 days to prepare. Notarial deed: signed in a single day. Land register update: 2–8 weeks (court-dependent).

Can I sell a property that has a mortgage on it? Yes, but the buyer needs to know about it. The mortgage is usually repaid out of the buyer's funds as part of the notarial process. Importantly, the notary checks that the funds are sufficient to clear the mortgage — if they aren't, the transaction can't complete.

Who chooses the notary? Usually the parties agree on a notary together (either side can propose one). If they can't agree, there's no fixed rule — check local practice, as it's common to use a notary based near the property.

What happens if the buyer withdraws after the preliminary contract? It depends on the form of the preliminary contract: - Ordinary written form: you can claim damages (typically the deposit) - Notarial form: you can require the buyer to complete the sale (the right to demand performance)

This guide is general legal information. Every transaction is different. Always take advice from a notary or a qualified lawyer before signing.