You live in Warsaw, a developer has sent you a draft contract, and three Polish property terms keep coming up. Stan deweloperski is a sales label with no definition in Polish law: what the developer must actually finish is written in the information prospectus and in the developer agreement. KW is the księga wieczysta, the public land and mortgage register, which anyone can view online for free with its number. Harmonogram is the schedule that splits construction into at least four stages, and you pay into a protected bank account only after each stage is finished. The law quoted here is as of October 2026.
Below, each term has its English equivalent and the article of the act behind it, in the order you meet them. “The Developer Act” means the Act of 20 May 2021 on the protection of the rights of buyers of a residential unit or a single-family house and on the Developer Guarantee Fund (consolidated text: Journal of Laws 2026, item 880, as amended).
What does “stan deweloperski” mean in a Polish contract?
The phrase does not appear anywhere in the Developer Act. It is market shorthand, and two developers can mean different things by it. Two documents decide what you get:
- the information prospectus (prospekt informacyjny). Its statutory template has a section headed “Standard prac wykończeniowych”, the standard of finishing works (Article 20(3) and the annex). The developer must give you the prospectus free of charge, on a durable medium (trwały nośnik), before you sign a reservation or developer agreement (Article 21);
- the developer agreement (umowa deweloperska). It must state the usable floor area, the size and layout of the rooms, and the scope and standard of the finishing works the developer undertakes to carry out (Article 35(1)(6)).
What to check: put the finishing section of the prospectus next to the draft agreement and compare them line by line. If the sales office says “stan deweloperski” but the documents list less, the documents count.
What is a KW (księga wieczysta)?
The land and mortgage register records who owns a property and what burdens it. It is governed by the Act of 6 July 1982 on Land and Mortgage Registers and Mortgage (consolidated text: Journal of Laws 2026, item 1066). Every register has four sections, called działy (Article 25(1)):
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| Section | What it contains |
|---|---|
| Dział I | Description of the property and rights attached to its ownership |
| Dział II | Ownership and perpetual usufruct (użytkowanie wieczyste) |
| Dział III | Limited property rights other than mortgages, restrictions on disposal, other rights and claims |
| Dział IV | Mortgages (hipoteka) |
Three rules make the register matter to a buyer:
- It is public. Nobody can rely on not knowing what is entered in it (Article 2).
- It is presumed correct. A right entered in the register is presumed to reflect the actual legal position (Article 3).
- It is free to view. Anyone who knows the register number can view it online at ekw.ms.gov.pl (Article 36⁴(6)). A printout of that view is not an official document (Article 36⁴(7)); for a transaction, you need an official copy (odpis z księgi wieczystej).
A mortgage lets the creditor recover a debt from the property, whoever owns it at the time (Article 65(1)). When you buy off-plan, the flat has no register of its own yet. The developer agreement is the basis for entering your claims in the register kept for the developer’s land (Article 38 of the Developer Act).
What to check: for a new build, read Dział II (who owns the land) and Dział IV (whose mortgage is on it), and after signing, look for your claim in Dział III. For a resale flat, the owner in Dział II should be the person selling to you.
How does a harmonogram (payment schedule) work?
The developer must draw up a schedule for the project. It sets out the stages, an estimated percentage split of total costs between them and a completion date for each stage (Article 24(1)). There must be at least four stages, and each must account for no less than 10% and no more than 25% of the total costs (Article 24(2)).
Your payments follow the schedule. You pay into the escrow account according to how far construction has progressed, and only after a stage is finished. The developer must tell you that a stage is complete on paper or another durable medium (Article 8(1)–(3)). The developer agreement states the amount, dates and method of each payment (Article 35(1)(9)).
What to check: each payment in the draft agreement should match a stage in the schedule, with a date. If you are asked to pay without a notice that the stage is finished, ask the developer about it before you pay.
Where does your money go: the escrow account and the DFG
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| Polish term | In English | What the law says (as of October 2026) |
|---|---|---|
| mieszkaniowy rachunek powierniczy (MRP) | escrow account | A developer starting sales must have one (Article 7(1)). You pay into it, not to the developer |
| otwarty MRP | open escrow account | The bank pays the developer for each stage, no earlier than 30 days after your agreement and after the stage is confirmed as finished (Article 16(1)) |
| zamknięty MRP | closed escrow account | The developer receives the money only after ownership passes to you (Article 15) |
| koszty rachunku | account costs | Borne by the developer; they cannot be deducted from your payments (Article 14(1)–(2)) |
| DFG (Deweloperski Fundusz Gwarancyjny) | Developer Guarantee Fund | A separate account at the Insurance Guarantee Fund, UFG (Article 46(1)). The developer calculates and pays the contribution (Article 49(5)) |
The fund returns money paid into an open account in the cases listed in Article 48(1). If the bank holding the escrow account fails, the fund also covers what exceeds the Bank Guarantee Fund’s limit of €100,000 (Article 48(2); Article 24(1) of the Bank Guarantee Fund Act, Journal of Laws 2026, item 620).
Reservation, preliminary agreement, zadatek, zaliczka: which contract is which?
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| Polish term | In English | What the law says (as of October 2026) |
|---|---|---|
| umowa rezerwacyjna | reservation agreement | Written form, or it is void (Article 30(1)). The fee may not exceed 1% of the price in the prospectus (Article 32(2)). It counts towards the price and goes into the escrow account within 7 days of the developer agreement (Article 32(3)–(4)). Rights under it cannot be transferred to anyone else (Article 30(3)) |
| umowa deweloperska | developer agreement | A notarial deed (Article 40(1)). The basis for entering your claims in the register (Article 38) |
| cesja umowy deweloperskiej | assignment of a developer agreement | The buyer may transfer the claims under the agreement to another person if the agreement covers no more than one flat and the buyer has not assigned claims under another developer agreement in the previous 3 years (Article 37a(1)). These limits do not apply to an assignment to family members in tax groups I and II under the Inheritance and Gift Tax Act (Article 37a(2)), and breaching them does not make the assignment void (Article 37a(3)). Made by notarial deed (Article 40(1)) |
| umowa przedwstępna | preliminary agreement | Used mainly on the resale market; governed by Articles 389–390 of the Civil Code |
| zadatek | deposit | Unless the contract says otherwise: if you fail to perform, the seller may withdraw and keep it; if the seller fails, you may withdraw and demand twice the amount (Article 394 § 1 of the Civil Code). If the contract is dissolved, or neither side is to blame, the zadatek is returned (Article 394 § 3) |
| zaliczka | advance payment | No general definition in the Civil Code, so the Article 394 rule does not come with it. The contract decides what happens to the money |
The Civil Code is quoted from its consolidated text (Journal of Laws 2026, item 795). The zadatek–zaliczka difference matters most on the resale market, where the 1% reservation cap does not apply.
The notary: akt notarialny, language and identity
A contract that obliges the seller to transfer ownership of real estate must be made as a notarial deed (akt notarialny) (Article 158 of the Civil Code). If someone signs for you, the power of attorney (pełnomocnictwo) must be in the same form (Article 99 § 1).
The Law on Notaries (consolidated text: Journal of Laws 2026, item 614) answers the question most foreign buyers ask first:
- Language. Notarial acts are performed in Polish. At your request, the notary can also perform the act in another language, personally if the notary has confirmed knowledge of it, or with a sworn translator (tłumacz przysięgły) (Article 2 § 3). If you do not know Polish, the deed is translated for you (Article 87 § 1(1)).
- Identity. The notary establishes who you are from documents provided for by law (Article 85 § 2). A valid residence card (karta pobytu) confirms a foreigner’s identity in Poland (Article 242 of the Act on Foreigners, Journal of Laws 2025, item 1079, as amended). The deed states your citizenship (Article 92 § 1(4a)).
The notary and a real estate agent are obliged institutions under the Polish AML Act (Journal of Laws 2025, item 644, Article 2(1)(13) and (18)). Both record your name, citizenship, PESEL number (or date and country of birth), identity document number and, where available, address (Article 36(1)(1)).
Polish property terms for the flat itself: lokal, powierzchnia użytkowa, wspólnota
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| Polish term | In English | Where it is defined (as of October 2026) |
|---|---|---|
| samodzielny lokal mieszkalny | self-contained flat | Article 2(2) of the Act on Ownership of Premises (Journal of Laws 2026, item 232). It is confirmed by a certificate from the starosta (zaświadczenie) (Article 2(3)) |
| pomieszczenie przynależne | ancillary room | A cellar, attic, storage room (komórka) or garage that belongs to the flat (Article 2(4)) |
| udział w nieruchomości wspólnej | share in the common property | Comes with the flat (Article 3) |
| wspólnota mieszkaniowa | homeowners’ association | All owners in the building (Article 6). Advance payments towards running costs are due by the 10th of each month (Article 15(1)) |
| powierzchnia użytkowa | usable floor area | Since 13 February 2026, the price is usable area in m² × price per m², with the area measured under the Polish Standard (Article 5a of the Developer Act) |
| użytkowanie wieczyste | perpetual usufruct | Articles 232–233 of the Civil Code |
| spółdzielcze własnościowe prawo do lokalu | cooperative ownership right to a flat | A limited property right that can be sold (Article 17²(1) of the Housing Cooperatives Act, Journal of Laws 2026, item 889) |
On the resale market, the form of right is the first thing to establish: full ownership of a separate flat (odrębna własność lokalu) or a cooperative ownership right; a cooperative right can also have its own register, so ask for its number.
Handover and defects: odbiór, wada istotna, rękojmia
- pozwolenie na użytkowanie (occupancy permit). A block of flats needs a decision permitting its use (Article 55(1)(1)(a) of the Construction Law, Journal of Laws 2026, item 524).
- odbiór (handover inspection). It takes place after the occupancy permit becomes final, in your presence, and ends with a protocol (Article 41(1)–(3) of the Developer Act). Both deadlines run from the day the protocol is signed. The developer has 14 days to accept or reject, on paper or another durable medium, the defects you list, and silence counts as acceptance. It has 30 days to remove the accepted defects (Article 41(4)–(6)).
- wada istotna (material defect). You may refuse the handover if there is a material defect the developer has not acknowledged (Article 41(9)).
- odstąpienie (withdrawal). Article 43(1) lists 12 grounds for withdrawing from a developer agreement. For the first five, you have 30 days (Article 43(2)). The statement must be in writing with notarially certified signatures (Article 45(1)).
- rękojmia (statutory warranty). For real estate, the seller is liable for defects found within 5 years of handover (Article 568 § 1 of the Civil Code). A gwarancja is a separate, voluntary guarantee (Article 577 § 1). A kara umowna is a contractual penalty (Article 483 § 1).
- świadectwo charakterystyki energetycznej (energy performance certificate). You receive it when the notarial deed is signed, and you cannot waive this right (Article 11(1)(1) and (4) of the Act of 29 August 2014, Journal of Laws 2024, item 101).
Taxes and fees you will see in the paperwork
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| Polish term | In English | As of October 2026 |
|---|---|---|
| VAT | value added tax | 8% on a flat up to 150 m²; above 150 m², the part of the price for the excess area is taxed at the standard rate (Article 41 of the VAT Act, Journal of Laws 2026, item 1263)1 |
| PCC (podatek od czynności cywilnoprawnych) | tax on civil law transactions | 2% on a resale purchase, paid by the buyer and collected by the notary (Articles 4(1), 7(1)(1)(a) and 10(2) of the PCC Act, Journal of Laws 2026, item 191). No PCC on a sale taxed with VAT (Article 2(4)(a)), except 6% on the sixth and every further flat bought by the same buyer in buildings on one plot of land (Article 7a(1)) |
| taksa notarialna | notary’s fee | Capped by regulation (Journal of Laws 2024, item 1566). For a developer agreement or the sale of a flat, the cap is half the standard maximum (§ 6) |
| opłata sądowa | court fee | PLN 200 for entering ownership in the register, PLN 100 for opening a new register (Articles 42(1) and 44(1)(1) of the Act on Court Costs in Civil Cases, Journal of Laws 2025, item 1228) |
| podatek od nieruchomości | property tax | Charged per m² of usable area (Article 5(1)(2)(a) of the Local Taxes and Fees Act, Journal of Laws 2025, item 707); the upper limit for 2026 is PLN 1.25 per m² (Monitor Polski 2025, item 726) |
A first-home relief from PCC also exists (Article 9(17)).
See also: Buying a resale flat in Warsaw: checks for foreigners, Warsaw reservation agreement: what you lose if you walk away, How much does it cost to buy a new-build flat in Warsaw?, Can Foreigners Buy Property in Poland? 2026 Warsaw Guide and Old apartments in Warsaw: a pre-war tenement checklist.
FAQ
What does stan deweloperski mean in Poland?
It is a sales label, not a legal term: the phrase does not appear in the Developer Act (consolidated text: Journal of Laws 2026, item 880, as amended, as of October 2026). What the developer must finish is set out in the “Standard prac wykończeniowych” section of the information prospectus and in the developer agreement, which must state the scope and standard of finishing works (Article 35(1)(6)).
How can I check a Polish land and mortgage register (KW) for free?
Anyone who knows the register number can view it online free of charge at ekw.ms.gov.pl (Article 36⁴(6) of the Land and Mortgage Register Act, Journal of Laws 2026, item 1066, as of October 2026). The register has four sections: property description, ownership, other rights and claims, and mortgages. A printout of the online view is not an official document; for a transaction you need an official copy.
How many payment stages does a developer’s harmonogram have?
At least four. Each stage must account for no less than 10% and no more than 25% of the total costs of the project (Article 24(2) of the Developer Act, as of October 2026). You pay into the escrow account after a stage is finished, and the developer must tell you on paper or another durable medium that it is finished (Article 8).
Can the notarial deed be in English?
The deed itself is drawn up in Polish. At your request, the notary can also conduct the act in another language, either personally if the notary has confirmed knowledge of it, or with a sworn translator (Article 2 § 3 of the Law on Notaries, Journal of Laws 2026, item 614, as of October 2026). If you do not know Polish, the deed must be translated for you (Article 87 § 1(1)).
What is the difference between zadatek and zaliczka?
A zadatek is a deposit under Article 394 of the Civil Code: unless the contract says otherwise, if you fail to perform the contract, the seller may withdraw and keep it; if the seller fails, you may withdraw and demand twice the amount. A zaliczka (advance payment) has no general definition in the Civil Code, so the double-or-lose rule does not come with it. Read what the contract says happens to the money (as of October 2026).
What is a mieszkaniowy rachunek powierniczy?
It is the escrow account a developer must open before it starts selling (Article 7(1) of the Developer Act, as of October 2026). You pay into it, not to the developer. From an open account, the bank pays the developer stage by stage, no earlier than 30 days after your agreement; from a closed one, only after ownership passes to you. The developer bears the account’s costs (Article 14).
Have a draft contract from a Warsaw developer?
Write to us before your first visit to the developer’s sales office (biuro sprzedaży), so that we can register you as our client there. We will go through the prospectus and the draft agreement with you term by term, in English or in any of the 7 languages we work in, point out what to ask the developer or a lawyer, and go to the sales office together. We do not charge you a fee for helping you buy a flat from a developer. Before you write, you can browse new-build flats in Warsaw with published developer prices.
Jawno · Vladyslav Moroz, real estate agent (pośrednik w obrocie nieruchomościami), sole trader with OC liability insurance · +48 692 649 839 · infojawno@gmail.com
This text is for information only and is not legal advice. Legal position as of October 2026.
Notes
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Under Article 146ef of the VAT Act, the 8% rate applies until the end of the year in which Poland’s defence spending exceeds 3% of GDP. The Minister of Finance announces the end of that period in Monitor Polski by 31 October of the year concerned. As of 7 October 2026, no such announcement had been published, so check the rate on the day you sign. ↩