The Polish Notarial Deed of Sale: What It Must Contain

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, so before you rely on anything here, the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

You've reached the final and most important stage of buying property in Poland — signing the notarial deed (akt notarialny). This is the document that formally transfers ownership from the seller to you. But what exactly does it contain? Why does a notary have to be involved? And how much will it cost you?

In this article we explain why Article 158 of the Polish Civil Code (Kodeks cywilny, KC) makes a notarial deed mandatory, what elements it must include, how the procedure works, and what the whole exercise costs.

Article 158 KC — the validity requirement: Transferring ownership of real property in Poland requires a notarial deed, on pain of invalidity. This isn't a recommendation — it's an absolute requirement. Without a notarial deed, the agreement is legally void, and you do not become the owner.

Why a notarial deed is required

Polish lawmakers decided that property transactions are too significant to be based on ordinary written agreements. The notarial deed serves three purposes:

1. Public authentication — the notariusz (a civil-law notary, broadly equivalent to but with wider powers than a UK notary public) verifies the parties' identities and their authority to deal with the property, and confirms that both sides are freely and voluntarily entering into the agreement.
2. Strong evidential weight — if a dispute arises later, the notarial deed carries high evidential value in court.
3. Legal enforceability — the deed can be used to enforce the agreement (e.g. if the seller tries to withdraw, the buyer can demand performance on the basis of the deed, under Article 544 KC).

Without a notarial deed, you could in theory agree matters with the seller verbally or on plain paper — but that agreement would always be legally void. The property would remain the seller's in the official register.

Elements of the notarial deed

A notarial deed must contain several mandatory components:

1. Heading

• The district court (sąd rejonowy) to which the deed will be sent (for registration in the księga wieczysta, the land and mortgage register — Poland's central register of who owns what and what's secured against it),
• Date and place the deed was drawn up,
• The notary's register number,
• Names of the notaries involved (if more than one is handling the deed).

2. Identity of the parties

• Full personal details of the seller: name, PESEL number (the Polish national ID/tax number), residential address,
• Full personal details of the buyer: name, PESEL number, residential address,
• Details of any attorneys/proxies (if either party is not attending in person).

3. Description of the property

• Address (street, house/flat number, postcode),
• Plot number and cadastral precinct (obręb ewidencyjny),
• Land and mortgage register (księga wieczysta, KW) number,
• Area (m² for buildings, hectares for land),
• Type of property (flat, house, plot, commercial unit),
• Share of ownership (if only part of the property is passing to the buyer).

4. Statements of intent

• Seller: states their intention to sell the property, confirms they are the owner, and confirms there are no hidden defects beyond those already disclosed,
• Buyer: states their intention to buy the property on the agreed terms.

5. Price and payment terms

• The total amount in PLN,
• Method of payment (usually a transfer to the notary's escrow account and then to the seller's account),
• Payment deadline (often on the day the deed is signed, or a few days before).

6. Conditions precedent (if any)

• For example, "ownership passes once the buyer obtains mortgage finance" — in which case the notary will not register the change in the land and mortgage register until the condition is met,
• Or "the buyer will pay the deposit within 7 days" — the buyer may need to show proof of the bank transfer before the deed is signed.

7. Seller's warranties

• The seller warrants that they are the owner and that the property is free of hidden defects (beyond those already disclosed),
• The warranty applies for at least 3 years from the transfer of the property (Article 557 KC).

8. Statutory warranty for defects (rękojmia)

• The seller's statement that they have disclosed all defects known to them,
• A note of which defects are treated as "known" (e.g. "the buyer was aware of the crack in the wall, which was visible during the viewing").

9. PCC — the Polish transfer tax

PCC (podatek od czynności cywilnoprawnych) is Poland's tax on civil-law transactions, broadly comparable to UK Stamp Duty Land Tax. - Confirmation that PCC will be paid (usually by the buyer), - Rate: 2% of the property price.

10. Authorisations given to the notary

• The notary is authorised to send the deed to the district court's land and mortgage register department for registration,
• The notary is authorised to collect the registration fee from an account the buyer sets up for that purpose.

11. Statutory notices

• A note that Article 158 KC requires the notarial form, which the notary must read out to the parties,
• Notice of any right of withdrawal (if applicable — typically 14 days from signing for distance contracts).

12. Signatures

• Seller's signature (or their attorney's),
• Buyer's signature (or their attorney's),
• The notary's signature,
• The date of signing.

The notary's role — what they actually do

The Polish notariusz is not an arbitrator or a mediator. Their duties are clearly defined:

1. Verifying the parties' identity — checking ID cards or passports to confirm the people in front of them match the documents.

2. Checking the land and mortgage register — a few days before the signing, the notary pulls an up-to-date extract from the KW to confirm the seller really is the owner and that no new charges have appeared.

3. Statutory notices — the notary is required to read out the notice on the formal requirements under Article 158 KC.

4. Collecting documents — powers of attorney (if a party isn't attending), certificates, proof of deposit payment.

5. Drafting the deed — writing it up in (at least) two copies: one for the court (for KW registration), one for the parties.

6. Witnessing the signatures — overseeing both parties signing.

7. Filing with the court — submitting the deed to the land and mortgage register department of the relevant district court.

The notary does NOT check the physical/technical condition of the property — that's the buyer's responsibility (which may involve a survey, a building inspector, and so on).

Costs — what you'll actually pay

The total cost is made up of three elements:

1. The notary's fee (taksa notarialna)

• Calculated under a statutory fee schedule — for property transactions it ranges from a few hundred to several thousand PLN, depending on the price and type of transaction.
• Example: for a property worth PLN 400,000, the fee is roughly PLN 3,000–4,500 (the exact figure follows the statutory schedule).
• The notary will give you the precise calculation shortly after the preliminary agreement is signed.

2. PCC (the civil-law transactions tax)

• Rate: 2% of the property price (on a resale/secondary-market purchase).
• Example: a PLN 400,000 property → PCC = PLN 8,000.
• Payer: usually the buyer (unless the parties agree otherwise).
• The notary collects the PCC and pays it to the tax office, though occasionally the buyer pays it directly.

3. Land and mortgage register (KW) filing fee

• Usually PLN 200 for the main entry,
• Additional entries (e.g. charges) may cost PLN 50–200 each.
• Payer: usually the buyer, or the notary (deducted from the escrow account).

Total — indicative cost

For a property worth PLN 400,000: - Notary's fee: ~PLN 3,500 - PCC: ~PLN 8,000 - KW filing fee: ~PLN 200 - Total: ~PLN 11,700

This is only an indicative estimate — the notary calculates the exact figure for your transaction.

Signing the deed from the UK (power of attorney + apostille)

If you live in the UK:

1. Power of attorney

• A UK notary public or the Polish consulate can issue a power of attorney authorising an attorney/proxy to sign the deed on your behalf,
• The power of attorney must be in notarial form — a plain signed letter is not sufficient.

2. Apostille

• The power of attorney then needs to be apostilled — a certificate confirming the authenticity of the notary's or consul's signature,
• In the UK: issued via the Foreign, Commonwealth & Development Office,
• In Poland: issued by the relevant district court.

3. Sworn translation

• The power of attorney must be translated into Polish (or provided bilingually, Polish and English) by a sworn (przysięgły) translator,
• The Polish notary will usually require the power of attorney in a language they can read.

4. Sending it to the notary

• Post the original document (not a scan or photo!) together with the power of attorney and the translation,
• Your attorney/proxy will receive instructions from the notary on where to attend and what to bring.

What happens after the deed is signed

1. The notary files the deed with the court

• The notary submits the deed to the land and mortgage register department of the district court with jurisdiction over the property's location.

2. Entry in the land and mortgage register

• The court registers you as the new owner in Section II of the KW (usually within 2–4 weeks).

3. Confirmation of ownership

• You can download a certificate confirming the entry (proof that you are the registered owner) from the ekw.ms.gov.pl portal — Poland's online land and mortgage register search.

Frequently Asked Questions (FAQ)

Does the notary check whether the property has hidden defects? No — the notary only checks the legal status (via the land and mortgage register), not the physical condition of the property. If you want to know about the building's condition, hire a building surveyor or inspect it yourself.

How much does a notarial deed cost? It depends on the property price. Roughly 3–5% of the price in total (notary's fee + PCC + KW filing fee). For a property worth PLN 400,000, expect around PLN 11,000–15,000.

Can I change my mind after signing the deed? In principle, no — the deed is binding. However, if the deed includes conditions precedent (e.g. mortgage finance not being granted), withdrawal may be possible. Once the deed has been registered in the land and mortgage register, the change of ownership is irreversible.

What if the notary flags errors in the deed before I sign it? You can ask for it to be corrected — the notary will draw up a fresh copy. This is normal and not a problem.

Can I sign the deed without being in Poland? Yes — on the basis of a notarial power of attorney (with apostille and translation). Your attorney/proxy will represent you before the notary and sign the deed on your behalf.