You have received a prospectus, a draft contract or a cost estimate from a notary, and every page is full of abbreviations: KW, MRP, DFG, PCC. In short: KW is the land and mortgage register (księga wieczysta), the public record of rights to property; MRP is the escrow account you pay into when buying from a developer; DFG is the guarantee fund that protects those payments; and PCC is the tax a buyer usually pays on the resale market.
This text is a short glossary of abbreviations, not a full dictionary. For each abbreviation we give the provision you can show a notary or developer. If you want the whole process explained, from the advertisement to collecting the keys, read the full dictionary of terms for buying from a developer.
Legal position as at October 2026. For new flats the basis is the Act of 20 May 2021 on the protection of the rights of a purchaser of a dwelling or single-family house and on the Developer Guarantee Fund (the Developer Act), consolidated text Dz.U. 2026 item 880. Article numbers are given in Polish form because that is how a notary will find them in the statute.
Abbreviations by where you will meet them
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| Abbreviation | Full name | What it means | Where you will see it |
|---|---|---|---|
| KW | księga wieczysta | land and mortgage register, public record of rights to property | prospectus, contract, deed |
| MRP | mieszkaniowy rachunek powierniczy | escrow account at a bank into which you pay for the flat | prospectus, developer agreement |
| DFG | Deweloperski Fundusz Gwarancyjny | Developer Guarantee Fund, refunds money in cases set by statute | prospectus, account information |
| UFG | Ubezpieczeniowy Fundusz Gwarancyjny | Insurance Guarantee Fund, which runs the DFG | prospectus |
| BFG | Bankowy Fundusz Gwarancyjny | Bank Guarantee Fund, guarantee of bank deposits | account agreement |
| PCC | podatek od czynności cywilnoprawnych | tax on a purchase on the resale market | settlement at the notary |
| VAT | podatek od towarów i usług | tax already included in the price of a new flat | price list, contract |
| t.j. | tekst jednolity | current consolidated text of a statute in the Journal of Laws | footnotes to provisions |
KW: what is a land and mortgage register?
The KW is the state register of rights to property (Article 1(1) of the Land and Mortgage Registers Act, consolidated text Dz.U. 2026 item 1066). Registers are public, and nobody may claim not to have known their entries (Article 2). A register has four sections (Article 25(1)):
- section I: description of the property and rights attached to it,
- section II: the owner or perpetual usufructuary,
- section III: limited property rights (other than mortgages), restrictions on disposal and other rights and claims, including claims of buyers under developer agreements,
- section IV: mortgages.
You can view a register free of charge by its number in the Electronic Land and Mortgage Registers system (Article 36⁴(6)). A printout from that viewing has no force as a document (para. 7). If you need a document, you order an official copy (odpis z KW). The register number of the developer’s plot is in the information prospectus.
MRP, DFG, UFG and BFG: where does your money go?
A developer who starts sales must conclude an escrow account agreement with a bank (Article 7(1) of the Developer Act). There are two kinds of account:
- open: the bank releases funds to the developer no earlier than 30 days after the agreement is concluded and only after a stage of construction is completed (Article 16(1)),
- closed: the developer receives the money only after ownership has been transferred to you (Article 15).
The costs, fees and commissions of the account are borne by the developer and may not be deducted from your payments (Article 14(1)-(2)).
The Developer Guarantee Fund is a separate account at the Insurance Guarantee Fund (Article 46(1)). The contribution is calculated and paid by the developer, not by you (Article 49(5)). Position as at October 2026: the contribution rate is 0.45% for an open account and 0.1% for a closed one (Dz.U. 2022 item 1341). The BFG guarantee covers deposits up to €100,000 (Article 24(1) of the BFG Act, consolidated text Dz.U. 2026 item 620), and the DFG tops up the part not covered by that guarantee if a bank fails (Article 48(2)).
PCC, VAT, notary’s fee and wypis: how much and for what?
Amounts and rates below: position as at October 2026.
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| Term | What it is | Rate or amount | Basis |
|---|---|---|---|
| VAT in the price of a new flat | tax included in the developer’s price | 8% for flats up to 150 m²; for a larger unit the 8% covers the part of the price proportionate to 150 m² | Article 41(2), 12-12c of the VAT Act, consolidated text Dz.U. 2026 item 1263 |
| PCC | tax on civil-law transactions | 2% where the sale is not subject to VAT (usually the resale market) | consolidated text Dz.U. 2026 item 191 |
| notary’s fee (taksa notarialna) | maximum remuneration of the notary | for a price of PLN 60,000-1,000,000: PLN 1,010 + 0.4% of the excess over PLN 60,000 | § 3, consolidated text Dz.U. 2024 item 1566 |
| wypis | official copy of the deed | PLN 6 per started page | § 12(1) ibid. |
| court fee | entry in the land and mortgage register | PLN 200 for an entry of ownership, PLN 100 for opening a KW | Article 42(1), Article 44(1)(1), consolidated text Dz.U. 2025 item 1228 |
What else can be added to the price of a flat from a developer is described in the article on extra costs added to a developer’s price. The 8% rate is linked to Article 146ef of the VAT Act: it applies until the end of the year in which defence spending exceeds 3% of GDP, and the end of that period is announced by the Minister of Finance by 31 October; as at 7 October 2026 there had been no such announcement, so do not treat 8% as certain for years ahead. The notary’s fee is a ceiling: a notary may charge less, so ask for a cost estimate before signing.
You do not pay PCC where the sale is subject to VAT (Article 2(4)(a) of the PCC Act). On the resale market the buyer pays 2% (Article 4(1)) and the notary collects it (Article 10(2)). Reliefs, for example for a first home, depend on conditions in the statute that you should confirm with the notary. What to check when buying second-hand is covered in the article on what to check before a resale transaction.
Odpis or wypis: two words, two different things
This is the most commonly confused pair. An odpis from the KW is a document from the land and mortgage register that you order when a browser printout is not enough. A wypis of a notarial deed is the official copy of the deed you receive in hand after signing (Article 110 of the Notaries Act, consolidated text Dz.U. 2026 item 614). The first concerns the property, the second the contract you have concluded.
Rękojmia, guarantee and contractual penalty after handover
- Rękojmia (statutory liability for defects) is the seller’s liability for defects in the property for 5 years from handing it over (Article 568 § 1 of the Civil Code, consolidated text Dz.U. 2026 item 795). For flats from a developer it also applies under Article 41a of the Developer Act.
- Guarantee is a separate guarantee statement (Article 577 § 1 of the Civil Code).
- Contractual penalty (kara umowna) is compensation fixed in the contract, for example for delay (Article 483 § 1 of the Civil Code). Its amount and the cases it covers are set out in the contract.
If you do not read Polish fluently
Notarial acts are carried out in Polish, but at a party’s request the notary also carries them out in a foreign language: personally, if the notary has confirmed knowledge of it, or with a sworn translator (tłumacz przysięgły) (Article 2 § 3 of the Notaries Act). If a party does not know Polish, the deed is translated for them (Article 87 § 1(1)). So ask for the draft contract in advance, to read it calmly together with this glossary. Whether a foreigner can buy property at all is covered in the article on whether a Ukrainian can buy a flat in Poland.
FAQ
What do KW, MRP and DFG mean in a developer’s documents?
KW (księga wieczysta) is the land and mortgage register, the public record of rights to property (Article 1(1) of the Land and Mortgage Registers Act, consolidated text Dz.U. 2026 item 1066). MRP (mieszkaniowy rachunek powierniczy) is the escrow account you pay for the flat into (Article 7(1) of the Developer Act, consolidated text Dz.U. 2026 item 880). DFG is the Developer Guarantee Fund, a separate account at the Insurance Guarantee Fund (Article 46(1)). Position as at October 2026.
What is the difference between an official copy of the KW and a browser printout?
You can view a register free of charge by its number in the Electronic Land and Mortgage Registers system (Article 36⁴(6) of the Land and Mortgage Registers Act), but a printout from that viewing has no force as a document (para. 7). If you need a document, you order an official copy (odpis z KW). Position as at October 2026.
What is the difference between an odpis and a wypis of a notarial deed?
A wypis of a notarial deed is its official copy, which you receive in hand (Article 110 of the Notaries Act, consolidated text Dz.U. 2026 item 614). For a wypis the notary may charge no more than PLN 6 per started page (§ 12(1) of the regulation, consolidated text Dz.U. 2024 item 1566). Position as at October 2026.
Who pays PCC when buying a flat, and how much is it?
PCC is the tax on civil-law transactions. On the resale market, where the sale is not subject to VAT, the rate is 2%, the buyer pays it (Article 4(1)) and the notary collects it (Article 10(2) of the PCC Act, consolidated text Dz.U. 2026 item 191). Where the sale is subject to VAT, you generally do not pay PCC (Article 2(4)(a)). Position as at October 2026.
What is rękojmia and how long does it last for a flat?
Rękojmia is the seller’s liability for defects in the property. It lasts 5 years from handing over the property (Article 568 § 1 of the Civil Code, consolidated text Dz.U. 2026 item 795). For flats bought from a developer it also applies under Article 41a of the Developer Act. Position as at October 2026.
Can I sign a notarial deed if I do not speak Polish?
Yes. Notarial acts are carried out in Polish, but at a party’s request the notary also carries them out in a foreign language: personally, if the notary has confirmed knowledge of it, or with a sworn translator (Article 2 § 3 of the Notaries Act, consolidated text Dz.U. 2026 item 614). If a party does not know Polish, the deed is translated for them (Article 87 § 1(1)). Position as at October 2026.
Have the prospectus and draft contract but the abbreviations are still unclear? Write to us before your first visit to the developer’s sales office. We register you at the sales office before your first visit on your own, go there together, go through the information prospectus and draft contract with you, and point out what to ask the developer or a lawyer. A buyer on the primary market does not pay us a fee. Our remuneration on the primary market comes from agreements with developers. We serve clients in 7 languages, including English. Start your search with new flats in Warsaw in the catalogue.
Agent: Vladyslav Moroz (sole trader, JDG), with OC professional liability insurance.
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.