Buying a Flat in Warsaw from Ukraine: What Polish Law Allows

Yes, you can buy a flat in Warsaw now, without moving. A foreigner of any nationality can acquire a self-contained residential unit without a permit from the Ministry of the Interior and Administration (permit from MSWiA; art. 8 ust. 1 pkt 1 of the Act on the acquisition of real estate by foreigners, consolidated text Dz.U. 2017 item 2278, legal position as at October 2026). A residence card is not needed, and the provision does not require you to live in Poland. So the question “can a Ukrainian who still lives in Ukraine buy a flat in Poland” comes down to practice: how to sign the notarial deed, pass the source-of-funds check from a distance, transfer the money and look after the flat until you move.

Below are the steps in the order you will meet them. If you already live in Poland, start with can a Ukrainian buy a flat in Poland, which covers the UKR and CUKR statuses and permits for a house or plot.

Do I need a permit, a residence card or a PESEL to buy?

Permit. For a flat in Warsaw no MSWiA permit is needed. Together with it you may buy a garage unit or a share in one without a permit, if it serves housing needs (art. 8 ust. 1 pkt 1a). The exception does not apply in the border zone or to agricultural land over 1 ha (art. 8 ust. 3). The border zone covers the municipalities (gmina) adjoining the state border or the sea coast and, where its width is under 15 km, also those directly neighbouring them (art. 12 ust. 1 of the Act on the protection of the state border, consolidated text Dz.U. 2026 item 919). The list of municipalities is set by an MSWiA regulation; Warsaw is not on it.

Identity document. The notary establishes identity “on the basis of documents provided for by law” (art. 85 § 2 of the Notaries Act, consolidated text Dz.U. 2026 item 614) and enters your citizenship in the deed (art. 92 § 1 pkt 4a). You do not have a residence card yet, so bring a valid foreign passport and ask the notary beforehand which document they will accept.

PESEL. It is not mandatory for the purchase. In the AML check the notary records the PESEL or, if there is none, the date of birth, plus the country of birth (art. 36 ust. 1 pkt 1 lit. c of the Polish AML Act, consolidated text Dz.U. 2025 item 644). The tax identifier of an individual is the PESEL (art. 3 ust. 1 pkt 1 of the Act on the rules of registration and identification of taxpayers, consolidated text Dz.U. 2026 item 151). If you have no PESEL and tax obligations arise in Poland (for example, from renting out the flat), your identifier will be the NIP. You obtain it by filing form NIP-7 (Ministry of Finance regulation, consolidated text Dz.U. 2024 item 1367 as amended; the new form has applied since 01.01.2026). Where to file is set by art. 4 pkt 3 of the same Act: if you are not an income taxpayer and do not live in Poland, with the Second Tax Office Warszawa-Śródmieście (lit. b); if you already pay income tax, for example flat-rate tax on rent, with the tax office competent for that tax (lit. a).

Travel to the signing or appoint an attorney?

The main agreements for buying a flat are made as a notarial deed (akt notarialny):

• the developer agreement (umowa deweloperska): art. 40 ust. 1 of the Developer Act (consolidated text Dz.U. 2026 item 880);
• the agreement obliging a party to transfer ownership of real estate, that is, buying a finished flat or one on the secondary market: art. 158 of the Civil Code (consolidated text Dz.U. 2026 item 795).

A power of attorney for such an agreement must take the same form as the agreement itself, that is, a notarial deed (art. 99 § 1 of the Civil Code). A scan, a photo or an ordinary written power of attorney will not do.

Option 1: travel for the day of signing

Notarial acts are carried out in Polish. At a party’s request the notary may additionally carry them out in a foreign language: alone, if the notary has a certified knowledge of the language, or with a sworn translator (art. 2 § 3 of the Notaries Act). If a party does not know Polish, the deed is translated for them (art. 87 § 1 pkt 1). Tell the notary about the translator when you book the date, so that the translator is already there on the day.

Option 2: a power of attorney made in Ukraine

An agreement on legal assistance between Poland and Ukraine of 24.05.1993 is in force (Dz.U. 1994 no. 96 item 465; status in ELI as at October 2026: “in force”). Under its art. 15 ust. 1, documents drawn up or certified by a competent authority of one state, bearing a seal and signature, have effect in the territory of the other “without the need for legalisation”. This also applies to copies and translations.

A power of attorney certified by a Ukrainian notary therefore does not need legalising. Still, first agree its wording with the Polish notary who will draw up the deed. The notary will tell you whether a Polish translation is needed and how to describe the flat, the price and the limits of the authority, so that the deed can be signed without arranging the power of attorney again. Grant it only to someone you fully trust, and limit it to the specific flat and specific acts.

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AML checks at a distance: why there will be more questions

The notary drawing up a deed for the purchase of real estate and the real estate agent are obliged institutions under the AML Act (art. 2 ust. 1 pkt 13 lit. a and pkt 18). They apply financial security measures (art. 34 ust. 1): they establish and verify your identity, the beneficial owner and the purpose and nature of the relationship. If an attorney acts in your place, the institution also verifies the attorney’s identity and authority (art. 34 ust. 2). The source of funds is checked “in cases justified by the circumstances” (pkt 4 lit. b).

These measures are mandatory when a relationship is established (art. 35 ust. 1 pkt 1) and for an occasional transaction of EUR 15,000 or more (pkt 2 lit. a). At the NBP rate of 06.10.2026 (EUR 1 = PLN 4.3699) that is about PLN 65,550, so practically every flat purchase falls above the threshold. If the measures cannot be applied, the occasional transaction is not carried out (art. 41 ust. 1 pkt 2).

For a buyer from Ukraine, art. 43 ust. 2 pkt 7 matters. Among the factors that may point to higher risk, the Act lists a client who is not physically present where the risk has not been reduced by electronic identification measures. Expect extra questions and prepare your documents before you set the date of the deed.

Separate reporting duties apply (as at October 2026):

• within 7 days the notary informs the General Inspector of Financial Information (GIIF) of every deed for the purchase of real estate worth more than EUR 15,000 (art. 72 ust. 4, ust. 5 pkt 5). Since 30.06.2026 the report gives the address, the land and mortgage register number, the floor area, the number of rooms and the floor (Dz.U. 2025 item 1669);
• the bank reports a payment in or out of funds and a transfer above EUR 15,000, including one arriving from abroad (art. 72 ust. 1–2).

Such a report is an ordinary duty of the institution, not a ban on the transaction. Have these at hand:

• bank statements that show the path of the money from its source to a Polish account;
• documents on the source itself: income, the sale of other assets, savings;
• a Polish translation, if the notary or the bank asks for one.

Money from Ukraine: transfer, cash, mortgage

Transfer. Resolution No. 18 of the National Bank of Ukraine of 24.02.2022 (version of 17.09.2026) restricts cross-border transfers. Buying real estate abroad is not among the permitted exceptions, and monthly limits are set only for selected purposes, such as paying for goods, services or rent for housing. Before you plan a payment, check the current version at bank.gov.ua and ask your bank which operation it will carry out. We do not suggest any workarounds.

Cash. If you cross the EU border with EUR 10,000 or more in cash, you must declare it (art. 3 ust. 1 of Regulation (EU) 2018/1672). The cashless payment duty (the limit on cash settlements) in art. 19 of the Entrepreneurs’ Law (consolidated text Dz.U. 2025 item 1480) concerns only transactions between businesses worth more than PLN 15,000; for a consumer there is no such limit. But under a developer agreement you pay into a housing escrow account at a bank (mieszkaniowy rachunek powierniczy, art. 8 ust. 1 Developer Act). So cash still has to be paid into a bank, and the bank will report a payment in above EUR 15,000 to the GIIF.

Exchange rate. UAH 1 = PLN 0.0863 according to NBP table 194/A/NBP/2026 of 06.10.2026. The rate changes daily, so build a margin into your budget.

Mortgage. If you count on a mortgage from a Polish bank and your income is in hryvnias, clarify the terms for your situation with a mortgage adviser before reserving.

A new-build flat from Ukraine: what you can do remotely

• Read the prospectus. The developer hands over the information prospectus (prospekt informacyjny) free of charge, on a durable medium, before the reservation agreement and the developer agreement (art. 21 ust. 1–2). You can receive and read it from Ukraine. Our glossary of Polish terms for flat buyers explains unfamiliar Polish words.
• Reserve. The reservation fee may not exceed 1% of the price in the prospectus (art. 32 ust. 2). It is credited towards the price (ust. 3), and after the developer agreement is concluded the developer transfers it to the housing escrow account within 7 days (ust. 4). What happens if you change your mind we cover separately: how much you can lose on a reservation.
• Pay in stages. The project schedule has at least 4 stages, and the cost of each is 10% to 25% of the total project costs (art. 24 ust. 2). You pay after a notice on paper or on a durable medium (art. 8 ust. 1–3), so you can receive notices in Ukraine too. Details are in our article on how developer instalments work.
• Watch the money. From an open escrow account the bank pays funds to the developer no earlier than 30 days after the agreement is concluded, and only after a stage is completed (art. 16 ust. 1).
• Check the register entry. The developer agreement is the basis for entering your claims in the land and mortgage register (księga wieczysta, art. 38 ust. 1–2). The register can be viewed online free of charge by its number (art. 36⁴ ust. 6 of the Act on land and mortgage registers and mortgage, consolidated text Dz.U. 2026 item 1066). A printout from that viewing has no force as a document (ust. 7).

You cannot do without yourself or your attorney at the handover of the flat. It takes place after the occupancy permit has become final (art. 41 ust. 1), with the buyer present (ust. 2) and with a protocol (ust. 3). Plan the trip for this stage in advance, or ask the developer whether, and on what terms, it will hand the flat over to a person you authorise.

While you are in Ukraine: charges, tax, renting out

Advance payments for the building. The owner of a unit pays advances towards the costs of managing the common property by the 10th day of each month (art. 15 ust. 1 of the Act on ownership of premises, consolidated text Dz.U. 2026 item 232). The simplest way is a standing order from a Polish account.

Property tax. It is calculated per 1 m² of usable floor area (art. 5 ust. 1 pkt 2 lit. a of the Act on local taxes and fees, consolidated text Dz.U. 2025 item 707). The upper rate limit for 2026 is PLN 1.25 per m² (M.P. 2025 item 726).

Renting out until you move. A non-resident’s income from real estate located in Poland is taxed in Poland (art. 3 ust. 2b pkt 4 of the Personal Income Tax Act, consolidated text Dz.U. 2026 item 592), subject to double taxation treaties (art. 4a). For private rental the flat-rate tax act sets rates of 8.5% up to PLN 100,000 of revenue and 12.5% above that amount (art. 12 ust. 1 pkt 4 lit. a, consolidated text Dz.U. 2025 item 843, as at October 2026). How to declare this income in Ukraine, clarify with a Ukrainian tax adviser.

Does the flat give you the right to move to Poland?

No. The Act on foreigners (consolidated text Dz.U. 2025 item 1079 as amended) does not name ownership of real estate as a basis for residence. To move you will need a separate basis provided for in that Act.

The flat will be useful later. When applying for EU long-term resident status, a foreigner shows a “current legal title to occupy a residential premises” (art. 219a ust. 1, applied since 27.04.2026). Your own flat meets that requirement.

If you have already had temporary protection in Poland, check your status separately. The EU has extended temporary protection to 04.03.2028 (Council Implementing Decision (EU) 2026/1912). However, the Polish special act (consolidated text Dz.U. 2026 item 1293) still ties the deadlines of lawful stay to the date 04.03.2027 as at October 2026. Buying a flat does not affect the status.

If you do not read Polish

The documents for the deal are drawn up in Polish: the prospectus, the agreement, the handover protocol, the register extract. Based on what is said above, you can do this:

• bring an interpreter to the signing: if a party does not know Polish, the deed is translated for them (art. 87 § 1 pkt 1), and the notary may carry out the acts in a foreign language (art. 2 § 3);
• book the translator in advance, when you book the date, and ask the notary in advance whether the Ukrainian power of attorney needs a Polish translation;
• translate your bank statements and documents on the source of funds into Polish before you approach the notary or the bank, if they ask for them;
• read the prospectus and the draft agreement before reserving, and keep the glossary linked above beside you.

How we help while you are still in Ukraine

• Primary market: we do not charge you a fee for help in buying a flat from a developer. Our fee on the primary market comes from our agreements with developers.
• Registration before the visit: a client must be registered at the developer’s sales office (biuro sprzedaży) before their first visit on their own. Write to us before you go there alone. We will go to the sales office 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.
• Language: we serve clients in seven languages, including Ukrainian.
• Who the agent is: Vladyslav Moroz (sole trader, JDG) with civil liability (OC) insurance. We conclude the agency agreement in written or electronic form, and a copy of the OC policy is attached to it (art. 181 ust. 3a of the Real Estate Management Act).
• Secondary market: the fee and who pays it we set in the agency agreement.

As an obliged institution we, too, carry out the AML check described above, and we will tell you in advance which documents to prepare. More on how we support a flat purchase.

FAQ

Can I buy a flat in Warsaw while I still live in Ukraine?

Yes. A foreigner of any nationality buys a self-contained residential unit without an MSWiA permit (art. 8 ust. 1 pkt 1 of the Act on the acquisition of real estate by foreigners, consolidated text Dz.U. 2017 item 2278, as at October 2026). A residence card is not needed for this, and the provision does not require you to live in Poland. Warsaw is not in the border zone where this exception does not apply.

Can I buy a flat in Poland through an attorney from Ukraine?

Yes. The developer agreement and the sale agreement for a flat are concluded as a notarial deed (art. 40 ust. 1 of the Developer Act, art. 158 of the Civil Code). So the power of attorney for them must also be a notarial deed (art. 99 § 1 of the Civil Code, as at October 2026). A scan or a simple written power of attorney will not do. Agree the wording with a Polish notary before you visit the Ukrainian one.

Does a Ukrainian power of attorney have to be legalised in Poland?

Under the agreement between Poland and Ukraine on legal assistance of 24.05.1993 (Dz.U. 1994 no. 96 item 465, art. 15 ust. 1), documents drawn up or certified by a competent authority of one state, bearing a seal and signature, have effect in the other without legalisation. This also applies to copies and translations. The agreement is in force as at October 2026. Whether a Polish translation is needed, establish with a Polish notary.

Can I transfer money from Ukraine to buy a flat in Poland?

Resolution No. 18 of the National Bank of Ukraine (version of 17.09.2026) restricts cross-border transfers, and buying real estate abroad is not among its exceptions. Monthly limits are set only for selected purposes, such as goods, services or rent for housing. Check the current version at bank.gov.ua and ask your bank before you sign a payment schedule.

Does buying a flat in Warsaw give me the right to move to Poland?

No. The Act on foreigners (consolidated text Dz.U. 2025 item 1079 as amended, as at October 2026) does not name ownership of real estate as a basis for residence. The flat will be useful later: for EU long-term resident status you need a legal title to occupy a residential premises (art. 219a ust. 1), and your own flat meets that requirement.

Can I rent out my flat in Warsaw while I am in Ukraine myself?

You can, but a non-resident’s income from real estate in Poland is taxed in Poland (art. 3 ust. 2b pkt 4 of the Personal Income Tax Act, consolidated text Dz.U. 2026 item 592). For private rental the flat-rate tax act sets rates of 8.5% up to PLN 100,000 of revenue and 12.5% above that amount (art. 12 ust. 1 pkt 4 lit. a, as at October 2026). Without a PESEL you will need a NIP, obtained by filing form NIP-7.

Planning a purchase in Warsaw while you are still in Ukraine? Write to us before your first visit to the developer’s sales office. We will register you there as our client, go through the information prospectus and the draft agreement with you, point out what to ask the developer or a lawyer, and go to the sales office together with you. We do not charge you a fee for help in buying a flat from a developer. Our fee on the primary market comes 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 as at October 2026.