You are a Belarusian citizen, you live in Warsaw on the basis of a residence card and you plan to buy a flat. You do not need an MSWiA permit as long as the unit is not in the border zone. Warsaw is not in it. Your money, however, can be checked by up to three parties:
- the bank: when the transfer is made and when the funds are credited to an account;
- the notary: before the deed is signed;
- the estate agent, if you work with one.
The EU deposit cap for Belarusian citizens (EUR 100,000 in one bank) most likely does not apply to you: the exemption covers people with a right of residence in the EU. Institutions report the transaction and large transfers to the General Inspector of Financial Information (GIIF). This is an obligation of the bank and the notary, not a signal against you. Below we explain who checks what, on what legal basis, and what to prepare in advance. All rules are stated as of October 2026.
In brief: who checks the money (as of October 2026)
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| Who | What they check or do | Legal basis |
|---|---|---|
| Bank | EUR 100,000 deposit cap for Belarusian nationals without a right of residence in the EU | EU Regulation 765/2006, Art. 1u |
| Bank | Reports transfers above EUR 15,000 to the GIIF, including from abroad | AML Act, Art. 72(1)–(2) |
| Notary | Establishes identity and, where needed, checks the source of funds | AML Act, Art. 34–36 |
| Notary | Reports a deed above EUR 15,000 to the GIIF within 7 days | AML Act, Art. 72(4) |
| Estate agent | Also applies AML measures to the client | AML Act, Art. 2(1)(18) |
| Customs at the EU border | Declaration of cash from EUR 10,000 | EU Regulation 2018/1672, Art. 3(1) |
The AML Act (ustawa AML) is the Act of 1 March 2018 on Counteracting Money Laundering and Terrorist Financing, consolidated text Dz.U. 2025 item 644 (as amended: Dz.U. 2025 item 1669).
Can a Belarusian buy a flat in Poland without an MSWiA permit?
Yes. A foreigner of any nationality can buy a self-contained residential unit without an MSWiA permit (Art. 8(1)(1) of the Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners, Dz.U. 2017 item 2278 as amended). A garage unit, or a share in one, can also be bought without a permit if it serves your flat (point 1a). The exemption does not apply in the border zone (Art. 8(3)). This covers municipalities along the state border and the sea coast (Art. 12 of the Act on the Protection of the State Border, Dz.U. 2026 item 919). Warsaw is not in the zone.
A permit is needed for a house or a plot of land. In that case a residence card helps: a temporary residence permit (except those issued under Art. 176 and 181(1) of the Act on Foreigners), a permanent residence permit or EU long-term resident status are treated by the Act as a “connection with Poland” (Art. 1a(2)(3)). For details on the permit see when a foreigner needs an MSWiA permit.
Belarusian citizens buy a lot of flats in Poland. According to the MSWiA report for 2025 (Sejm print no. 2420) they are among the leaders among foreign individuals. They acquired about 192,000 m² of residential floor area. The MSWiA register for 2025 holds a total of 17,720 entries on flat (residential unit) acquisitions by foreigners, of which 3,137 concern Warsaw.
The EUR 100,000 cap: does it apply if you have a residence card?
Council Regulation (EU) 765/2006 bars banks in the EU from accepting deposits from Belarusian nationals and residents above EUR 100,000 in one credit institution (Art. 1u(1)). For orientation: at the NBP rate of 6 October 2026 (table 194/A/NBP/2026, EUR 1 = PLN 4.3699) that is about PLN 437,000. For comparison, the average transaction price on the primary market in Warsaw in Q2 2026 was PLN 16,783 per m² (NBP, file of 7 August 2026). That covers roughly 26 m², so the issue is not theoretical.
The ban does not apply (Art. 1u(4), version as of 24 July 2026) if you are:
- a citizen of an EU, EEA or Swiss state;
- the holder of a temporary or permanent residence permit in an EU, EEA or Swiss state.
A person with a residence card issued on the basis of a temporary or permanent residence permit falls under the second exemption. The bank will most likely ask you to confirm your status, so keep the residence card and the residence decision to hand. If the card expires soon and the new decision has not arrived, agree with the bank in advance what it will accept. If you have no right of residence in the EU, the cap applies, and the route of the money to the developer’s account must be planned before you sign the agreement.
The Polish sanctions list is based on names and entities, not on nationality. The measures under the Polish Act of 13 April 2022 (Dz.U. 2025 item 514, Art. 2–3) apply to specific persons and entities on the list kept by the minister for internal affairs in the BIP. Belarusian citizenship alone does not bring you under these measures.
What the notary and the estate agent check under the AML Act
A notary drawing up a deed of transfer of ownership and an estate agent are “obliged institutions” within the meaning of the AML Act (Art. 2(1)(13)(a) and (18)). The questions about you and your money therefore come from the law, not from lack of trust.
The financial security measures are listed in Art. 34(1)(1)–(4). The source of funds is checked “in cases justified by the circumstances” (point 4(b)). The measures apply whenever a business relationship is established (Art. 35(1)(1)) and when an occasional transaction worth EUR 15,000 or more is carried out (point 2(a)). A flat purchase almost always exceeds this threshold: EUR 15,000 at the NBP rate of 6 October 2026 is about PLN 65,550.
The data recorded about you as a natural person (Art. 36(1)(1)):
- first name and surname;
- citizenship;
- PESEL number or, if you have none, date and country of birth;
- series and number of the identity document;
- address, if known.
If the measures cannot be applied, for example you refuse to show a document, the occasional transaction will not be carried out (Art. 41(1)(2)). It is therefore best to collect the documents on the origin of the money before you fix a date with the notary. The Act contains no closed list of such documents. In practice they are papers showing the route of the money: bank statements, the sale agreement for a previous flat, tax returns, a gift agreement. Documents in a foreign language may need translation, and exactly which ones you should settle with the notary.
What the bank and the notary report to the GIIF
This is not a check on you personally, but a registration of operations. The Act requires institutions to do it automatically (Art. 72 of the AML Act):
- The notary notifies the GIIF of a notarial deed worth more than EUR 15,000 within 7 days of drawing up the deed (Art. 72(4), (5)(5)). From 30 June 2026 the notification on real estate covers the address, land and mortgage register (księga wieczysta) number, floor area, usable area, number of rooms and floor (para. 6(7a) as worded in Dz.U. 2025 item 1669).
- The bank reports cash deposits and withdrawals and transfers above EUR 15,000 (Art. 72(1)(1)–(2)), including incoming transfers from abroad (para. 2). There are exceptions, for example a transfer from another obliged institution in Poland.
Practical conclusion: a transfer above EUR 15,000 to the developer’s or the seller’s account will most likely appear in the bank’s report to the GIIF. If the bank asks questions, the same folder of documents on the origin of the money that you prepare for the notary will help.
Will a Belarusian citizen be subject to enhanced scrutiny?
Citizenship alone not necessarily. The AML Act lists factors of higher risk (Art. 43(2)). Two matter for a flat buyer:
- a transaction without the client’s physical presence, if the risk is not reduced by electronic identification means (point 7);
- a link to a high-risk third country on the European Commission’s list (point 10(a)). Enhanced measures are mandatory for such countries (Art. 44(1)).
Belarus is not on the EU list of high-risk countries. This follows from Delegated Regulation 2016/1675 as worded on 29 January 2026; no later amendments were found (as of October 2026). At the same time the notary or the bank assesses the risk of each transaction separately. If you live in Warsaw and come to the notary in person, the first factor does not concern you.
Expired passport: which document to take to the notary
The notary establishes identity “on the basis of documents provided for by law” (Art. 85 § 2 of the Notaries Act, Dz.U. 2026 item 614). Your citizenship is entered in the deed (Art. 92 § 1(4a)). A valid residence card confirms a foreigner’s identity on Polish territory (Art. 242 of the Act on Foreigners, Dz.U. 2025 item 1079 as amended). Ask which document the notary will use when you book the date, so that the date does not have to be moved.
If you have lost your passport, it has expired or you never had one, and you hold a temporary or permanent residence permit, EU long-term resident status, subsidiary protection or a permit to stay on humanitarian grounds, you can obtain a Polish travel document for foreigners (Art. 252a(1); MSWiA regulation, Dz.U. 2023 item 1247, § 2). The conditions as of October 2026:
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| Parameter | Current status |
|---|---|
| Issuing authority | The voivode competent for your place of residence (Art. 257(1)) |
| Validity | 1 year (Art. 253(2)) |
| Fee for Belarusian citizens | Free of charge (MSWiA regulation, Dz.U. 2023 item 1244) |
| Application deadline | Until 31 December 2026 (Dz.U. 2026 item 800) |
Cash, transfers and the developer’s account
- There is no cash limit for a consumer buyer in Poland. The PLN 15,000 threshold in the Entrepreneurs’ Law applies only to transactions between businesses (Art. 19, Dz.U. 2025 item 1480).
- In practice you do not pay a developer in cash. Under a developer agreement (umowa deweloperska) payments go to an escrow account at a bank (mieszkaniowy rachunek powierniczy; Art. 8(1) of the Developer Act, Dz.U. 2026 item 880). The money will therefore pass through the bank and its checks anyway. How payments are split into stages is described in how the developer payment schedule works.
- Cash at the EU border. If you bring in or take out EUR 10,000 or more, you must declare it (Art. 3(1) of EU Regulation 2018/1672). Keep the declaration: together with bank statements it shows the route of the money.
How much money passes through the transaction besides the price of the flat
Besides the price, mandatory charges go through the notary and the bank. As of October 2026:
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| Charge | Amount | Legal basis |
|---|---|---|
| PCC on the secondary market | 2% of the price; paid by the buyer, collected by the notary | PCC Act, Dz.U. 2026 item 191, Art. 4(1), Art. 7(1)(1)(a), Art. 10(2) |
| PCC when buying from a developer | If the sale is subject to VAT, there is no PCC (Art. 2(4)(a)). Exception: 6% from the sixth and every further unit for one buyer in buildings on one plot (Art. 7a(1)) | PCC Act |
| VAT in the price of a new flat | 8% for flats up to 150 m², proportionally above the limit | VAT Act, Dz.U. 2026 item 1263, Art. 41(2), 12–12c |
| Notary fee (maximum) | Half the rate for a developer agreement and a flat sale; for a price from PLN 60,000 to PLN 1,000,000 the full rate is PLN 1,010 + 0.4% of the excess over PLN 60,000 | Regulation, Dz.U. 2024 item 1566, § 3, § 6(15a), (16), (19) |
| Copies of the deed | PLN 6 for each started page | Ibid., § 12(1) |
| Court fees | PLN 200 for entering the ownership right; PLN 100 for opening a land and mortgage register | Court Costs Act, Dz.U. 2025 item 1228, Art. 42(1), Art. 44(1)(1) |
There is a PCC relief for a first flat (Art. 9(17)). Ask the notary before the transaction whether it applies to you. As for the 8% VAT rate: until 31 October 2026 the Ministry of Finance may still publish the announcement under Art. 146ef(2) of the VAT Act on the end of its validity. Check before signing whether it has appeared.
Worked example (our own, based on the fee scale): for a flat price of PLN 800,000 the full rate is PLN 1,010 + 0.4% × PLN 740,000 = PLN 3,970. Half of that is PLN 1,985. This is the maximum fee from the minister’s regulation; the notary may set a lower one. Agree the final amount with the notary.
What owning a flat does for your status in Poland
Buying does not give a right of residence: owning real estate is not a ground for residence in the Act on Foreigners. But if you apply for EU long-term resident status, you must present a “current legal title to occupy a dwelling” (Art. 219a(1) of the Act on Foreigners, applied from 27 April 2026). A flat you own meets this requirement. The Polish names of the documents in this article are collected in the glossary of Polish terms for buying a flat.
See also: turnkey flat or developer standard.
The foreigner’s situation: documents, translations and language
If you do not read Polish fluently, keep three things in mind, which follow from the rules described above:
- documents on the origin of money in a foreign language may need translation; settle with the notary exactly which ones;
- keep the residence card and the residence decision to hand: the bank may ask you to confirm your status and the notary an identity document;
- read the developer agreement and the information prospectus (prospekt informacyjny) in full before signing, and put questions about their provisions to the developer or a lawyer.
FAQ
Can a Belarusian citizen buy a flat in Warsaw?
Yes. A foreigner of any nationality can buy a self-contained residential unit without a permit from the Ministry of the Interior and Administration (MSWiA) (Art. 8(1)(1) of the Act on the Acquisition of Real Estate by Foreigners, Dz.U. 2017 item 2278, as of October 2026). The exception is the border zone, and Warsaw is not in it. A residence card is not needed to buy, but it helps with the bank check.
Does the EUR 100,000 deposit cap apply to me if I have a residence card?
No, if you hold a temporary or permanent residence permit in an EU state. EU Regulation 765/2006 (Art. 1u(1)) bars banks from taking deposits above EUR 100,000 per institution from Belarusian nationals and residents, but Art. 1u(4) exempts people with a right of residence in the EU, the EEA or Switzerland (as of October 2026). The bank will most likely ask you to confirm your status.
Will the notary ask where my money for the flat comes from?
It may. Under the Polish AML Act a notary and an estate agent must verify the client, and they check the source of funds “in cases justified by the circumstances” (Art. 34(1)(4)(b), Dz.U. 2025 item 644, as of October 2026). If verification cannot be carried out, the occasional transaction is not executed (Art. 41(1)(2)).
Will the GIIF learn about my flat purchase?
Yes, if the amount exceeds EUR 15,000. The notary reports such a deed to the GIIF within 7 days and, from 30 June 2026, also gives the land and mortgage register number, floor area, number of rooms and floor. The bank reports transfers above EUR 15,000, including incoming ones from abroad (Art. 72 of the AML Act, as of October 2026). This is an obligation of the institution, not a suspicion about you.
Can I sign the notarial deed if my Belarusian passport has expired?
A valid residence card confirms a foreigner’s identity in Poland (Art. 242 of the Act on Foreigners). The notary establishes identity on the basis of documents provided for by law (Art. 85 § 2 of the Notaries Act). Ask which document the notary will accept when you book the date. A Belarusian citizen with a right of residence can get a Polish travel document for foreigners from the voivode: free of charge, applications until 31 December 2026 (as of October 2026).
Chosen a new flat and planning a visit to the developer’s sales office? Write to us before your first visit: we will register you with the developer and go to the sales office together. Before you sign, we will go through the information prospectus and the draft agreement with you, point out what to ask the developer or a lawyer, and prepare a list of documents on the origin of the money for the bank and the notary. We serve clients in 7 languages. A buyer of a flat from a developer does not pay us a fee. More on the page support when buying a flat in Warsaw. Our remuneration on the primary market results from agreements with developers.
Jawno · +48 692 649 839 · infojawno@gmail.com
Agent: Vladyslav Moroz (sole proprietor, OC liability insurance). Rules are stated as of October 2026.
This text is for information only. It is not legal advice and not tax advice.