You hold a German passport and want to buy a new flat from a developer in Warsaw? You need no permit. Citizens of the European Economic Area and Switzerland are exempt from the obligation to obtain an MSWiA permit (art. 8 ust. 2 of the Act of 24 March 1920 on the acquisition of real estate by foreigners, consolidated text Dz.U. 2017 poz. 2278, legal position as at October 2026). You buy in the same way as a Polish buyer. A purchase from a developer is governed by a separate act protecting buyers: an information prospectus, an escrow account, a guarantee fund and two agreements in the form of a notarial deed. VAT is included in the price, and Polish tax on civil-law transactions normally does not apply to a purchase from a developer.
All references to legislation reflect the legal position as at October 2026. Polish terms are given in brackets at first use.
Does a German citizen need a permit to buy a flat in Poland?
No. Art. 8 ust. 2 of the 1920 Act exempts citizens and businesses from the EEA and Switzerland from the permit requirement. The former transitional periods after Poland joined the EU, for example for second homes and agricultural land, have expired. Agricultural land is additionally covered by a separate act on the agricultural system, but this does not matter for a flat in Warsaw.
A self-contained residential unit can be bought without a permit even by citizens of non-EEA countries (art. 8 ust. 1 pkt 1). A garage as a self-contained unit, or a share in one, also needs no permit if it serves housing needs (pkt 1a). The exceptions concern the border zone, meaning municipalities along the state border and the sea coast, and agricultural land over 1 ha (art. 8 ust. 3). Warsaw is not in the border zone.
The scale of such purchases is shown by the MSWiA report to the Sejm for 2025 (print no. 2420): individuals with German citizenship acquired residential units in Poland in 2025 with a total area of about 44,000 m².
How does buying from a developer work, step by step?
The basis is the Act of 20 May 2021 on the protection of the rights of buyers of residential units or single-family houses and on the Developer Guarantee Fund, known as the Developer Act (consolidated text Dz.U. 2026 poz. 880). The process has five steps:
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| Step | What happens | Legal basis |
|---|---|---|
| 1. Prospectus | The developer hands over the information prospectus with annexes free of charge on a durable medium, before any reservation or developer agreement. | art. 20-21 |
| 2. Reservation | The reservation agreement must be in writing on pain of invalidity. The reservation fee is at most 1% of the prospectus price and counts towards the price. | art. 30 ust. 1, art. 32 ust. 2-3 |
| 3. Developer agreement | A notarial deed. It is the basis for entering your claim in the land and mortgage register. | art. 38, art. 40 ust. 1 |
| 4. Instalments | Payments follow a schedule: at least 4 construction stages, each 10-25% of the total price. You pay an instalment only after the developer informs you that the stage is complete. | art. 8 ust. 1-3, art. 24 ust. 2 |
| 5. Handover and transfer of ownership | Handover of the unit, then a notarial deed transferring ownership. | art. 41 |
The price is the usable area multiplied by the price per m² (art. 5a, from 13.02.2026). In the prospectus, check the section “Standard prac wykończeniowych” (finishing standard): it states the condition in which you will receive the flat. The popular term “stan deweloperski” is not defined in the act. What it means in a particular development can be read only in the prospectus and the agreement.
Current prices of Warsaw developments with the data date are in the catalogue: new flats in Warsaw with prices and data date.
How is the money you pay a developer protected?
The escrow account (mieszkaniowy rachunek powierniczy). All payments under the developer agreement go to this bank account (art. 8 ust. 1). There are two variants:
- open escrow account: the bank releases money to the developer no earlier than 30 days after the agreement is signed and only after the given construction stage is completed (art. 16 ust. 1);
- closed escrow account: the developer receives the money only after ownership has been transferred to you (art. 15).
The developer bears the costs and fees of the account and may not deduct them from your payments (art. 14 ust. 1-2).
The Developer Guarantee Fund (Deweloperski Fundusz Gwarancyjny, DFG). The fund is a separate account run by the Insurance Guarantee Fund, UFG (art. 46 ust. 1). The developer calculates and pays the contribution (art. 49 ust. 5): 0.45% for an open account and 0.1% for a closed one (regulation, Dz.U. 2022 poz. 1341). With an open account, the DFG refunds payments in one of the cases listed in art. 48 ust. 1. If the bank fails, the DFG covers the part of your payments that exceeds the Bank Guarantee Fund (BFG) guarantee (art. 48 ust. 2). The BFG guarantee is the equivalent of €100,000 (art. 24 ust. 1 of the BFG Act, consolidated text Dz.U. 2026 poz. 620).
Handover, withdrawal, defects: your rights
Withdrawal from the developer agreement. Art. 43 ust. 1 lists twelve grounds for withdrawal. For the grounds in pkt 1-5 the time limit is 30 days from signing (ust. 2). They include, for example, an agreement that departs from the prospectus or failure to provide the prospectus. The statement is made in writing with a notarially certified signature, together with consent to deleting the claim from the land and mortgage register (art. 45 ust. 1). What happens to the money paid is set out in art. 44.
Handover. It takes place only once the occupancy permit (pozwolenie na użytkowanie) is final, in your presence and with a protocol (art. 41 ust. 1-3). For a multi-family building an occupancy permit is mandatory (art. 55 ust. 1 pkt 1 lit. a of the Construction Law, consolidated text Dz.U. 2026 poz. 524). Record every defect in the protocol:
- the developer has 14 days to respond, and silence means the defects are accepted (art. 41 ust. 4-5);
- accepted defects are remedied within 30 days (ust. 6);
- if a defect is material and the developer does not accept it, you may refuse handover (ust. 9).
Statutory warranty (rękojmia). The seller is liable for defects in real estate for five years from delivery (art. 568 § 1 of the Civil Code, consolidated text Dz.U. 2026 poz. 795). With the notarial deed you also receive an energy performance certificate. This right cannot be waived (art. 11 ust. 1 pkt 1 and ust. 4 of the Building Energy Performance Act, consolidated text Dz.U. 2024 poz. 101).
Notary, language and power of attorney: the foreign buyer’s position
The developer agreement and the agreement transferring ownership are concluded as notarial deeds (art. 40 ust. 1 of the Developer Act, art. 158 of the Civil Code). Four matters count for a buyer who does not read Polish:
- Language. The notary draws up the deed in Polish. On request the notary can also draw it up in a foreign language, personally if the notary has shown knowledge of it, or with a sworn translator (art. 2 § 3 of the Notaries Act, consolidated text Dz.U. 2026 poz. 614). If a party does not know Polish, the deed is translated for them (art. 87 § 1 pkt 1). The deed itself remains in Polish, so study the draft in advance.
- Power of attorney. If you cannot attend in person, a power of attorney requires the same form as the agreement, meaning a notarial deed (art. 99 § 1 of the Civil Code).
- Identity and source of funds. The notary and the real estate agent are obliged institutions under the anti-money-laundering act (art. 2 ust. 1 pkt 13 and 18, consolidated text Dz.U. 2025 poz. 644). They record, among other things, name, citizenship, identity document number and PESEL number. If you have no PESEL, they record date and country of birth (art. 36 ust. 1 pkt 1). They ask about the source of funds where circumstances justify it (art. 34 ust. 1 pkt 4 lit. b). For deeds worth more than €15,000 the notary informs the General Inspector of Financial Information (GIIF) within 7 days (art. 72 ust. 4).
- Tax number. Without a PESEL you receive a NIP for tax purposes on form NIP-7 (regulation, Dz.U. 2024 poz. 1367).
What costs are added to the price of the flat?
As at October 2026:
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| Item | Amount | Legal basis |
|---|---|---|
| VAT | 8% for flats up to 150 m², included in the developer’s price; for larger units the reduced rate covers only the part up to 150 m² | art. 41 ust. 2 and 12-12c in conjunction with art. 146ef ust. 1 pkt 2 of the VAT Act, consolidated text Dz.U. 2026 poz. 1263 |
| PCC | does not apply where the sale is subject to VAT; exception: 6% on the sixth unit that the same buyer purchases in buildings on one plot | art. 2 pkt 4 lit. a, art. 7a ust. 1, consolidated text Dz.U. 2026 poz. 191 |
| Notary’s fee | maximum rate for a value of PLN 60,000-1,000,000: PLN 1,010 plus 0.4% of the excess over PLN 60,000; for the developer agreement and the agreement transferring ownership at most half of the maximum rate | § 3 and § 6 pkt 15a, 16 of the regulation on maximum notarial fees, consolidated text Dz.U. 2024 poz. 1566 |
| Copies of the deed | PLN 6 for each page begun | § 12 ust. 1 of the same regulation |
| Court fees | PLN 200 for registering ownership, PLN 100 for opening a land and mortgage register | art. 42 ust. 1, art. 44 ust. 1 pkt 1, consolidated text Dz.U. 2025 poz. 1228 |
| Property tax | per m² of usable area, for 2026 at most PLN 1.25/m² a year; the city sets the exact rate | art. 5 ust. 1 pkt 2 lit. a, consolidated text Dz.U. 2025 poz. 707; M.P. 2025 poz. 726 |
About the 8% VAT rate. Art. 41 ust. 2 provides in principle for 7% on flats. The 8% rate applies temporarily under art. 146ef ust. 1 pkt 2: until the end of the year in which defence spending planned in the budget act and in the financial plan of the Armed Forces Support Fund exceeds 3% of GDP. The Minister of Finance announces the end of this period in Monitor Polski by 31 October of that year. As at 7 October 2026 no such announcement had been made. If you plan the notarial deed in the coming months, ask the developer which rate it uses to calculate the price.
How much does a new flat in Warsaw cost?
Two sources, both for Q2 2026. NBP data for Q3 had not been published as at 7 October 2026.
- National Bank of Poland (file ceny_mieszkan.xlsx of 07.08.2026): new flats in Warsaw average PLN 18,488/m² asking and PLN 16,783/m² in transactions. The asking price was 6.91% higher than in Q2 2025.
- CBRE (31.07.2026): the average asking price of new flats in Warsaw at the end of June 2026 was PLN 19,405/m², 6.9% more than a year earlier.
At the NBP reference rate of 6 October 2026 (table 194/A/NBP/2026, PLN 4.3699 to the euro), PLN 18,488/m² is about €4,231/m². These are citywide averages. For current values from developers’ data see the price index of new flats in Warsaw, and for the full cost of a purchase with extra payments see the full cost of a developer flat with extra payments. If you read English but are not an EEA citizen, the permit question is covered in when a foreigner needs an MSWiA permit.
Financing with euro income
Whether you can get a loan in Poland on euro income, and on what terms, settle with a credit adviser before you reserve a flat.
Letting: taxes in Poland and in Germany
Anyone who wants to let the flat pays tax in Poland on rental income, even without Polish tax residence (art. 3 ust. 2b pkt 4 of the Personal Income Tax Act, consolidated text Dz.U. 2026 poz. 592). For private lettings a flat rate of 8.5% applies to revenue up to PLN 100,000 a year and 12.5% on the excess (art. 12 ust. 1 pkt 4 lit. a, consolidated text Dz.U. 2025 poz. 843, as at October 2026).
The double taxation treaty between Poland and Germany of 14 May 2003 (Dz.U. 2005 nr 12 poz. 90) has applied since 19 December 2004 and to income from 1 January 2005. Under art. 6 ust. 1, income from immovable property may be taxed in the state where the property is situated, here Poland. How Germany takes this income into account for you, settle with a tax adviser in Germany.
What we do for you
When you buy from Germany, we take on the steps where language and presence on the spot matter:
- Primary market. A buyer from a developer does not pay us a fee. Our fee on the primary market arises from our agreements with developers.
- Registration before the first visit. We must register you at the developer’s sales office (biuro sprzedaży) before you turn up there yourself. We go to the meeting together.
- Documents. We will go through the information prospectus and the draft agreement with you and point out what to ask the developer or a lawyer.
- Seven languages, including German.
- The agent is Vladyslav Moroz, a sole proprietorship (JDG) with civil liability (OC) insurance. In Poland the brokerage agreement is concluded in writing or electronically, and a copy of the policy is attached to it (art. 180 ust. 3 and art. 181 ust. 3a of the Real Estate Management Act, consolidated text Dz.U. 2026 poz. 399).
- Catalogue prices come from open data on dane.gov.pl and carry a date. More: where the catalogue prices come from.
FAQ
Does a German citizen need a permit to buy a flat in Warsaw?
No. Citizens and businesses from the European Economic Area (EEA, in Polish EOG) and Switzerland do not need an MSWiA permit to acquire real estate (art. 8 ust. 2 of the Act of 24 March 1920, Dz.U. 2017 poz. 2278, legal position as at October 2026). A self-contained residential unit outside the border zone can also be bought without a permit by citizens of non-EEA countries, and Warsaw is not in the border zone. A separate act applies only to agricultural land.
What costs are added to the price of a flat bought from a developer?
The developer’s price includes VAT: 8% for flats up to 150 m² (as at October 2026). Tax on civil-law transactions (PCC) normally does not apply, except 6% on the sixth unit bought by the same buyer in buildings on one plot. On top come the notary’s fee (for the developer agreement and for the agreement transferring ownership, at most half of the maximum rate), copies of the deed at PLN 6 per page and court fees: PLN 200 for registering ownership and PLN 100 for opening a land and mortgage register.
How is the money I pay a developer protected?
You pay it not into the company’s ordinary account but into an escrow account (mieszkaniowy rachunek powierniczy). With an open escrow account, the bank releases money to the developer no earlier than 30 days after the agreement is signed and only after a given construction stage is completed. The Developer Guarantee Fund (DFG) at the Insurance Guarantee Fund (UFG) also applies, and the developer pays its contributions (legal position as at October 2026).
Do I need to speak Polish to sign at the notary?
No. A notarial deed is drawn up in Polish. Anyone who does not know Polish receives a translation of the deed: from the notary, if the notary has shown knowledge of the language, or from a sworn translator (art. 2 § 3 and art. 87 § 1 pkt 1 of the Notaries Act, Dz.U. 2026 poz. 614). A power of attorney to buy also requires notarial form.
Where do I pay tax if I rent out a Warsaw flat?
In Poland. Even a person with no tax residence here pays Polish tax on income from Polish property. Flat-rate tax on private lettings is 8.5% of revenue up to PLN 100,000 a year and 12.5% on the excess (as at October 2026). The Polish-German double taxation treaty lets Poland tax this income (art. 6 ust. 1). How Germany treats it, ask a tax adviser.
How much does a new flat in Warsaw cost?
According to the National Bank of Poland (NBP), the average asking price of new flats in Warsaw in Q2 2026 was PLN 18,488/m², and the transaction price PLN 16,783/m². CBRE reports an average asking price of PLN 19,405/m² at the end of June 2026. At the NBP rate of 6 October 2026 (PLN 4.3699 to the euro), PLN 18,488/m² is about €4,231/m².
Have a new development in Warsaw in mind and plan a visit to the sales office? Write to us before your first visit, because we must register you with the developer before you turn up there yourself. We will go together, go through the prospectus and the draft agreement with you and point out what to ask the developer or a lawyer. A buyer from a developer does not pay us a fee, and our fee on the primary market arises from our agreements with developers.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position: October 2026.