You have received a draft agreement from a developer, and it is full of stan deweloperski, KW, harmonogram, MRP and odbiór. Almost all of these are terms from Polish statutes, and each has a precise meaning and an article number: harmonogram, MRP and odbiór come from the Act on the Protection of the Rights of a Purchaser of a Residential Unit (the “Developer Act”, consolidated text Dz.U. 2026 item 880, as amended), while KW comes from the Act on Land and Mortgage Registers. The exception is stan deweloperski: the Act does not know this expression, and the scope of work inside the flat is set by the finishing-standard section of the developer’s prospectus. Below is a glossary in the order in which the terms appear when you buy: from the advert, through the agreement and the money, to the keys and your first contribution to the owners’ association. The rules are given as of October 2026.
How to use it: unless stated otherwise, the articles come from the Developer Act. Every entry carries a provision number that you can show to a notary or to the developer’s adviser. The Polish term is given in brackets at first mention. If you read Polish with difficulty, it helps to keep the glossary next to the agreement and tick the terms off one by one.
Terms from the advert and the sales office
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| Term | What it means and what to check |
|---|---|
| stan deweloperski | No legal definition: the expression does not appear in the text of the Act. The scope of work differs from developer to developer. Read the “Standard prac wykończeniowych” section of the prospectus and the description in the agreement. |
| developer (deweloper) | An entrepreneur who carries out a development project as part of its business (art. 5 pkt 1). |
| development project (przedsięwzięcie deweloperskie) | The whole process: land rights, design, permits, construction, completion of the building and transfer of rights to purchasers (art. 5 pkt 7). |
| investment task (zadanie inwestycyjne) | Part of a project: one or several buildings completed at the same time under the schedule and forming one architectural and construction whole (art. 5 pkt 8). In a multi-phase development, deadlines and payments are tied to the phase. |
| inwestycja | The everyday name for a development; the Developer Act does not define it. |
| start of sales (rozpoczęcie sprzedaży) | Public information that flats in a project or task are on sale and the developer is ready to sign agreements (art. 5 pkt 12). From that moment the developer must have an information prospectus (art. 20 ust. 1) and an escrow account agreement with a bank (art. 7 ust. 1). |
| usable area (powierzchnia użytkowa) | From 13.02.2026 the price in the agreement is the area multiplied by the price per m² (art. 5a). The area is calculated under the Polish Standard. |
| self-contained residential unit (samodzielny lokal mieszkalny) | A separate room or set of rooms (art. 2 ust. 2 of the Act on Ownership of Premises, Dz.U. 2026 item 232). Self-contained status is confirmed by a certificate from the starost (ust. 3). |
| ancillary room (pomieszczenie przynależne) | A cellar, attic, storage unit or garage that serves the use of the unit (art. 2 ust. 4 of the same Act). |
Documents before you sign: prospectus, register, reservation
Information prospectus (prospekt informacyjny). A developer that has started sales must prepare one (art. 20 ust. 1). The template is set by an annex to the Act and includes precisely the “Standard prac wykończeniowych” section, which tells you what stan deweloperski means in your building (ust. 3). You must receive the prospectus before the reservation agreement and before the developer agreement (art. 21 ust. 1), free of charge and on a durable medium (ust. 2). How to read it point by point is in our guide how to read a developer prospectus without Polish.
Durable medium (trwały nośnik). A material or tool on which information can be stored for as long as needed and reproduced unchanged (art. 5 pkt 11).
Land and mortgage register (księga wieczysta, KW). A public register of rights in real estate (Act on Land and Mortgage Registers, Dz.U. 2026 item 1066, art. 1 ust. 1). Registers are public (art. 2), and an entry is presumed to match the real legal position until shown otherwise (art. 3). There are four sections (art. 25 ust. 1):
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| Section | What it contains |
|---|---|
| Dział I | description of the property and rights attached to ownership |
| Dział II | owner or perpetual usufructuary |
| Dział III | limited rights in rem (other than a mortgage), restrictions on disposal, other rights and claims |
| Dział IV | mortgages |
You can browse a register online free of charge by its number at ekw.ms.gov.pl (art. 36⁴ ust. 6). A screenshot printout has no force as a document (ust. 7). While the building is still going up, ask the developer for the register number of the plot under the development.
Mortgage (hipoteka). Security for a debt on a property (art. 65 ust. 1 of the Act on Land and Mortgage Registers), entered in Dział IV.
Purchaser’s claim (roszczenie nabywcy). A signed developer agreement is the basis for entering your claim to transfer of ownership of the flat in the register of the plot (art. 38 ust. 1–2).
Reservation agreement (umowa rezerwacyjna). The developer undertakes not to sell the flat to anyone else for a set period (art. 29 ust. 2). It must be in writing on pain of nullity (art. 30 ust. 1). Transferring reservation rights to another person is void (art. 30 ust. 3); the exception covers family members from the I and II tax groups under the Inheritance and Gift Tax Act (art. 30 ust. 4). More on the risk of losing money: reserving a flat from a developer.
Reservation fee (opłata rezerwacyjna). No more than 1% of the flat price from the prospectus (art. 32 ust. 2). It is credited towards the price (ust. 3). After the developer agreement is signed, the developer transfers it to the escrow account within 7 days (ust. 4).
Agreement and money: developer agreement, harmonogram, MRP, DFG
Developer agreement (umowa deweloperska). The developer undertakes to establish separate ownership of the unit and transfer it to you with the necessary rights, and you undertake to pay (art. 5 pkt 6). It is concluded before a notary as a notarial deed (art. 40 ust. 1).
Purchaser (nabywca). A natural person who buys outside a business or professional activity (art. 5 pkt 5). The Act’s protection is written for exactly this kind of buyer.
Notarial deed (akt notarialny). The mandatory form of an agreement transferring ownership of real estate (art. 158 of the Civil Code, k.c., Dz.U. 2026 item 795). A power of attorney to conclude such an agreement also requires a notarial deed (art. 99 § 1). This matters when you cannot travel to the signing.
Sworn translator (tłumacz przysięgły). Notarial acts are performed in Polish. At your request, a notary may also perform them in a foreign language, either alone if the notary has a certified command of the language, or with a sworn translator (art. 2 § 3 of the Law on Notaries, Dz.U. 2026 item 614). If a party does not speak Polish, the deed is translated for them (art. 87 § 1 pkt 1).
Schedule (harmonogram). The project and payment schedule in the agreement: at least 4 stages, each 10 to 25% of the total costs (art. 24 ust. 2). You pay in stages, after the developer notifies you on paper or on a durable medium (art. 8 ust. 1–3).
Escrow account (mieszkaniowy rachunek powierniczy, MRP). An account at a bank or a cooperative savings and credit union into which the purchaser pays all amounts due under the agreement (art. 8 ust. 1). The developer bears the bank charges and fees for the account and may not deduct them from your payments (art. 14 ust. 1–2).
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| Type of account | When the developer gets the money |
|---|---|
| open MRP | in parts according to the schedule: after a stage is completed and no earlier than 30 days after the agreement is signed (art. 16 ust. 1) |
| closed MRP | everything at once, when the bank receives an extract of the notarial deed transferring ownership of the flat to you free of encumbrances (art. 15) |
DFG, the Developer Guarantee Fund (Deweloperski Fundusz Gwarancyjny). A separate account within the Insurance Guarantee Fund (art. 46 ust. 1). The developer calculates and pays the contribution (art. 49 ust. 5), at 0.45% for an open account and 0.1% for a closed one (regulation, Dz.U. 2022 item 1341, as of October 2026). The rate applies to each payment by the purchaser into the escrow account (art. 49 ust. 1–2). The fund refunds money from an open account in the cases listed in art. 48 ust. 1. If the bank holding the escrow account fails, the fund pays the amount above the guarantee of the Bank Guarantee Fund (BFG) (art. 48 ust. 2). The BFG guarantee is €100,000 (art. 24 ust. 1 of the BFG Act, Dz.U. 2026 item 620, as of October 2026).
Taking over the flat: occupancy permit, handover, defects
Occupancy permit (pozwolenie na użytkowanie). For a multi-family building a permit decision is needed, not just a notice of completion of construction (art. 55 ust. 1 pkt 1 lit. a of the Construction Law, Dz.U. 2026 item 524, as amended).
Handover (odbiór). It takes place once the occupancy permit has become final (art. 41 ust. 1), in your presence (ust. 2). A handover protocol is drawn up and defects are recorded in it (ust. 3). Deadlines after handover:
- the developer has 14 days to accept the defects or to refuse, with reasons. If it stays silent, the defects are deemed accepted (ust. 4–5);
- 30 days to remedy accepted defects (ust. 6).
Material defect. If there is one and the developer has not accepted it, you may refuse to take over the flat (ust. 9). After a second refusal an expert’s opinion is needed (ust. 13).
Agreement transferring ownership. The second notarial deed. It is signed only after handover (art. 41 ust. 1). Separate ownership of the unit arises on entry in the land and mortgage register (art. 7 ust. 2 of the Act on Ownership of Premises). The court fees for the entry are in the section on taxes. When this deed is signed, the seller gives you the energy performance certificate, and this obligation cannot be excluded by contract (art. 11 ust. 1 pkt 1 and ust. 4 of the Act on the Energy Performance of Buildings, Dz.U. 2024 item 101).
Withdrawal from the agreement (odstąpienie od umowy). The grounds are listed in art. 43 ust. 1 pkt 1–12. In the first five cases, for example if the prospectus was not delivered or the agreement does not match it, you have 30 days from signing (ust. 2). If the developer has not transferred ownership on time, you must first set it a 120-day deadline (ust. 3). Withdrawal is made in writing, with notarially certified signatures and consent to deletion of your claims from the register (art. 45 ust. 1). Refunds are governed by art. 44.
Statutory warranty (rękojmia). For real estate it lasts 5 years from delivery (art. 568 § 1 k.c.). It applies to the developer through art. 41a.
Guarantee (gwarancja). It exists only if a guarantee statement has been given (art. 577 § 1 k.c.). Rękojmia applies without it.
Contractual penalty (kara umowna). A sum the parties write into the agreement in case of, for example, delay in handing over the flat (art. 483 § 1 k.c.). Its amount comes from the agreement, not from the statute.
Taxes and fees: VAT, PCC, notary’s fee, court fee
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| Term | What to know (as of October 2026) |
|---|---|
| VAT | On a purchase from a developer: 8% for flats up to 150 m², proportionally above the limit (art. 41 ust. 2, 12–12c of the VAT Act, consolidated text Dz.U. 2026 item 1263). The 8% rate is transitional: the Minister of Finance announces by 31 October when it stops applying (art. 146ef). As of 13.10.2026 there is no such announcement in Monitor Polski. |
| PCC, tax on civil-law transactions | 2% on a resale purchase (art. 7 ust. 1 pkt 1 lit. a, Dz.U. 2026 item 191). The buyer pays and the notary collects it (art. 4 pkt 1, art. 10 ust. 2). If the sale is subject to VAT, PCC is not paid (art. 2 pkt 4 lit. a). Exception: 6% on the sixth and each further unit sold to one buyer in buildings on one plot, if the sale is subject to VAT (art. 7a ust. 1). The exemption for a first flat is art. 9 pkt 17. |
| notary’s fee (taksa notarialna) | Maximum rates by scale (regulation, Dz.U. 2024 item 1566, § 3): from PLN 60,000 to PLN 1,000,000, PLN 1,010 + 0.4% of the excess over PLN 60,000; from PLN 1 million to PLN 2 million, PLN 4,770 + 0.2% of the excess over PLN 1 million. For a developer agreement, an agreement transferring ownership and a sale of a unit, half of the maximum rate applies (§ 6). An extract of a notarial deed costs PLN 6 per started page (§ 12 ust. 1). |
| court fee (opłata sądowa) | PLN 200 for entering ownership in the register (art. 42 ust. 1), PLN 100 for opening a new register (art. 44 ust. 1 pkt 1 of the Act on Court Costs, Dz.U. 2025 item 1228, as amended). |
| property tax | Annual, calculated per 1 m² of usable area (art. 5 ust. 1 pkt 2 lit. a, Dz.U. 2025 item 707). The upper limit of the rate for 2026 is PLN 1.25 per m² (M.P. 2025 item 726). |
After you collect the keys: owners’ association and contributions
Owners’ association (wspólnota mieszkaniowa). It is formed by all owners of units in the building (art. 6 of the Act on Ownership of Premises). You do not apply to join: you become a member the moment you become the owner.
Share in the common property (udział w nieruchomości wspólnej). With the flat you own a share in the land and the common parts of the building. How the share is calculated is set out in art. 3 ust. 1–3 of the Act on Ownership of Premises.
Monthly contributions (zaliczki). Monthly advance payments towards the costs of managing the common property. They are paid by the 10th day of each month (art. 15 ust. 1 of the Act on Ownership of Premises).
If you are also looking at the resale market
Preliminary agreement (umowa przedwstępna). The parties undertake to conclude the final agreement (art. 389–390 k.c.).
Zadatek. As a rule, if the party that received the zadatek does not perform, you may withdraw and demand twice the amount. If you do not perform, the seller keeps the zadatek (art. 394 k.c.).
Zaliczka (advance). The Civil Code has no general definition of it. What happens to it if the deal falls through is decided by the agreement, so the word “zaliczka” in a draft is a reason to read that clause carefully.
Perpetual usufruct (użytkowanie wieczyste). A right to land owned by the State Treasury or a municipality instead of ownership (art. 232–233 k.c.). You can see it in Dział II of the register.
Cooperative ownership right to a unit (spółdzielcze własnościowe prawo do lokalu). A limited right in rem that can be transferred (art. 17² ust. 1 of the Housing Cooperatives Act, Dz.U. 2026 item 889).
Brokerage agreement (umowa pośrednictwa). With an agent it is concluded in writing or in electronic form on pain of nullity (art. 180 ust. 3 of the Real Estate Management Act, Dz.U. 2026 item 399). The agent must hold civil liability (OC) insurance (art. 181 ust. 3), and a copy of the policy is attached to the agreement (ust. 3a). What else to check when buying second-hand is in our guide what to verify on the Warsaw resale market. Questions of citizenship and permits are covered in can a foreigner buy a flat in Poland.
If you do not read Polish fluently
The documents required by law are in Polish: the information prospectus, the draft agreement and the notarial deed. At the signing you can ask the notary to act in a foreign language or to bring in a sworn translator (art. 2 § 3 of the Law on Notaries, art. 87 § 1 pkt 1). If you cannot travel, a power of attorney to sign the deed must also take the form of a notarial deed (art. 99 § 1 k.c.). It is therefore worth reading the draft agreement with this glossary well before the notary visit and writing down your questions for the developer. Unclear clauses are better clarified before you sign than after.
FAQ
What does stan deweloperski mean?
It is a market expression, not a legal term: the Developer Act (Dz.U. 2026 item 880, as of October 2026) does not contain it. What the developer will actually do inside the flat comes from the “Standard prac wykończeniowych” (finishing standard) section of the information prospectus and from the agreement. Read that section, not the slogan in the advert.
What is a KW and how do I check it?
A KW (księga wieczysta) is a public register of rights in real estate, in English a land and mortgage register. It has four sections: description of the property, owner, limited rights and claims, mortgages (art. 25 ust. 1, Dz.U. 2026 item 1066). You can browse it online free of charge by its number, but a screenshot printout has no force as a document (art. 36⁴ ust. 6–7, as of October 2026).
What is the harmonogram in a developer agreement?
It is the construction and payment schedule. By law it has at least 4 stages, each worth 10 to 25% of the total costs (art. 24 ust. 2, as of October 2026). You pay in stages, after the developer notifies you on paper or on a durable medium, and into an escrow account (art. 8 ust. 1–3).
What is the difference between an open and a closed escrow account?
From an open account (otwarty MRP) the bank releases money to the developer in parts, after a stage is completed and no earlier than 30 days after the agreement is signed (art. 16 ust. 1). From a closed account (zamknięty MRP) it releases everything at once, when the bank receives an extract of the notarial deed transferring ownership of the flat to you free of encumbrances (art. 15). The developer bears the account costs (art. 14 ust. 1–2, as of October 2026).
What is the difference between zadatek and zaliczka?
Zadatek is regulated by the Civil Code. As a rule, if the party that received the zadatek does not perform, you can withdraw and demand twice the amount; if you do not perform, the other side keeps it (art. 394 k.c., as of October 2026). The code gives no general definition of zaliczka (an advance), so its fate depends on what the agreement says.
How much can a developer charge for a reservation?
No more than 1% of the flat price stated in the information prospectus (art. 32 ust. 2 of the Developer Act, as of October 2026). The fee is credited towards the price, and after the developer agreement is signed the developer must transfer it to the escrow account within 7 days. A reservation agreement must be in writing on pain of nullity.
Have a prospectus or a draft agreement and heading to the developer’s sales office? Write to us before your first visit: a buyer has to be registered at the sales office before turning up there alone. We will go together with you, go through the prospectus and the draft agreement with this glossary in hand, and point out what to ask the developer or a lawyer. We serve clients in 7 languages. A buyer on the primary market does not pay us a fee. Our remuneration on the primary market arises from agreements with developers. You can pick a building in the catalogue of new flats in Warsaw.
Jawno · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Rules are given as of October 2026.