Ready-to-Move-In Flats from Developers in Warsaw

You can buy a completed flat from a developer in Warsaw without waiting for construction: the building already has its occupancy permit, so the route runs through a reservation, a handover inspection and a notarial deed. If you are selling your current home and must leave by a fixed date, not having to wait is the main advantage. The key question at the developer’s sales office (biuro sprzedaży) is whether you sign a sale agreement straight away or an agreement to buy first. The answer decides whether your payments go into an escrow account (mieszkaniowy rachunek powierniczy) and whether the Developer Guarantee Fund (DFG) covers them. The choice is wide: at the end of June 2026, completed flats made up about 20-23% of developers’ offer in Warsaw, or roughly 3,300-3,900 units (CBRE/Tabelaofert.pl and BIG DATA RynekPierwotny.pl).

Legal basis: the Developer Act (ustawa deweloperska), consolidated text Journal of Laws 2026, item 880. The changes that take effect on 2 October 2026 (Journal of Laws 2025, item 1669) and 11 November 2026 (Journal of Laws 2026, item 1077) do not touch the provisions described below. We give the rules and figures as of September 2026. This text is not legal or tax advice.

How is buying a completed flat different from buying off-plan: a developer agreement or a direct sale?

Off-plan, you sign a developer agreement (umowa deweloperska) and wait for the works to finish. For a completed flat, the developer offers one of two routes.

A sale agreement straight away (Article 3). You buy the flat in a single notarial deed. The Developer Act then applies only in part: access to the developer’s documents (Article 26(1)(1)-(8)), information on a durable medium instead of the prospectus (Article 27(1)), reservation and refund of the reservation fee (Articles 29-32 and Article 34(1)(1)-(2) and (2)), and handover (Article 41(1)-(3)). The flat must be free of encumbrances entered in the land and mortgage register (księga wieczysta), apart from those you agree to (Article 37). Terms less favourable to you than the Act are void (Article 42).

An agreement to buy first, then a deed transferring ownership (Article 2(1)(2) or (3)). Point 2 covers a flat that does not yet have separate ownership, point 3 a flat that has already been separated out. Here the Act applies in full: you receive the information prospectus (Article 21), your payments go into an escrow account, and the agreement must state, among other things, the price and the date of transfer of ownership (Article 36(1)(2) and (5)).

One case raises doubts. Notary Dr I. Baranowski (2024) points out that with a preliminary agreement for a completed flat that has not yet been separated out, it is unclear whether it is an agreement under Article 2(1)(2) or a prelude to a sale under Article 3. So before you sign, check which account you pay into before the deed.

“Developer’s standard”, turnkey, show flat: what exactly are you buying?

“Stan deweloperski” (the developer’s basic finish) and “turnkey” are terms from adverts, not from the law. They appear in neither the Developer Act, the Civil Code nor the VAT Act (consolidated texts, as of September 2026), so every developer can mean something different by them.

What binds you is the description in the documents. An agreement under Article 2(1)(2) or (3) sets out the “scope and standard of finishing works” (Article 36(1)(10) read with Article 35(1)(6)), and the same description appears in the information prospectus. In a sale under Article 3, look for it in the information under Article 27(1)(1). Compare the show flat in the showroom with that description: floors, kitchen or fittings that matter to you should be written into the contract.

In agreements concluded from 13 February 2026, the price of the flat is stated as the usable area in square metres multiplied by the price per m² (Article 5a). The developer, including one selling under Article 3, publishes prices including VAT and their history on its website, and if the figures differ you can demand the price most favourable to you (Article 19a(1), (2), (4) and (6); where to check a developer’s flat price). A flat of up to 150 m² carries VAT at 8%. For a larger flat, the reduced rate applies only to the part of the price matching 150 m², and the rest is taxed at 23% (Article 41(12)-(12c) and Article 146ef of the VAT Act, as of September 2026).

How quickly can you move in: from reservation to keys?

The steps are: reservation, the agreement to buy (if the developer uses one), handover inspection, notarial deed and handover of the flat. From the reservation agreement to the deed usually takes 2-3 weeks for a cash purchase and 1-3 months with a mortgage (as of September 2026, sources in the note).¹ These are indicative market figures, not a promised timetable: you agree the date of the deed with the developer, the notary and the bank.

A reservation agreement must be in writing or it is void (Article 30(1)). The reservation fee is at most 1% of the price of the flat and counts towards the price (Article 32(2)-(3), legal position as of September 2026). With a mortgage, the reservation period must allow for the time needed for the bank’s decision (Article 31). If the bank refuses a mortgage because of a negative creditworthiness assessment, the reservation fee is refunded without delay (Article 34(1)(1)).

If you are borrowing, ask your mortgage adviser how long the process will take in your case before you agree the reservation period with the developer.

Handover of a completed flat: when to do it and what to sign before the deed?

On both routes, the handover comes before the deed, takes place once the occupancy permit has become final and in your presence, and defects are recorded in the handover report (Article 41(1)-(3)). Book it so that the developer has time to respond before the deed.

Under an agreement under Article 2(1)(2) or (3), the developer has 14 days from the signing of the report to accept the defects or refuse with reasons, and fixes accepted defects within 30 days (Article 41(4)-(6), legal position as of September 2026). If the flat has a material defect and the developer does not accept it, you can refuse handover (Article 41(9)). In a sale under Article 3, these deadlines do not apply. But if the flat was reserved and the developer has not fixed the defects in the report and you do not turn up for the deed, the reservation fee comes back to you at twice the amount (Article 34(2)).

What does the law guarantee for a completed flat: DFG, escrow account, warranty?

An agreement under Article 2(1)(2) or (3). The developer pays the reservation fee into an escrow account within 7 days (Article 32(4)). From a closed account, the bank releases the money to the developer only after receiving an extract of the deed transferring ownership (Article 15). In certain cases, the Developer Guarantee Fund refunds payments made into an open account (Article 48(1)), and the developer pays the DFG contribution, 0.45% or 0.1% of payments (as of September 2026). If the developer does not transfer ownership by the date in the agreement, you can withdraw (Article 43(1)(6)), but you must first set it an additional period of 120 days (Article 43(3)).

A sale straight by deed (Article 3). Article 3 does not refer to the provisions on escrow accounts or the DFG, so the Act does not require them. Agree in writing when and into which account you pay, and check the land and mortgage register before the deed.

The statutory warranty (rękojmia) on both routes. The developer is liable if you find a defect before 5 years have passed from handover (Article 568 § 1 of the Civil Code). The claim to have the defect put right lapses one year after you find it, but for a consumer not before those 5 years have passed (Article 568 § 2). Against a consumer, the warranty can be limited only in cases set out in special provisions (Article 558 § 1). Under an agreement under Article 2, Article 41a of the Developer Act refers to the Civil Code warranty (from 9 September 2025). In a sale under Article 3, the provisions on the warranty in sales apply directly (UOKiK).

If you do not read Polish: what a foreign buyer should know

The Developer Act (consolidated text Journal of Laws 2026, item 880) has no provisions on the language or translation of the prospectus and the agreement, so it gives you no right to a translation (as of 7 October 2026). Notarial acts are carried out in Polish. At a party’s request, the notary may additionally carry out the act in a foreign language, personally or with a sworn translator (tłumacz przysięgły), Article 2 § 3 of the Law on Notaries (consolidated text Journal of Laws 2026, item 614). So arrange a translation of the prospectus, the standard description and the draft agreement well before you see the notary, and ask the notary how the deed will be conducted if you do not speak Polish. We go through the documents with you and serve clients in 7 languages.

How many completed flats are for sale in Warsaw?

At the end of June 2026, completed flats made up about 20-23% of developers’ offer in Warsaw, or roughly 3,300-3,900 units. We give a range because the sources count differently: CBRE and Tabelaofert.pl count completed but unsold flats, while BIG DATA RynekPierwotny.pl counts finished units.

According to BIG DATA RynekPierwotny.pl (June 2026), the average price of completed flats in Warsaw was PLN 19,800 per m², and of the whole offer more than PLN 19,900 per m². The same data show that completed units are spread unevenly: in Mokotów, 555 of 1,622 units on offer were completed, in Wola 609 of 1,718, and in Żoliborz 0 of 94.

You will find the current list in the catalogue: completed flats from developers in Warsaw.

FAQ

Will I get the information prospectus when I buy a completed flat?

It depends on the contract. As of September 2026, you get the prospectus (prospekt informacyjny) before a contract under Article 2(1)(2) or (3) of the Developer Act and before the reservation that precedes it (Article 21). If the developer sells straight by notarial deed (Article 3), it gives you information on a durable medium instead of the prospectus (Article 27(1)).

How much is the reservation fee for a completed flat?

As of September 2026, at most 1% of the price of the flat, and the amount counts towards the price (Article 32(2)-(3)). A reservation agreement must be in writing or it is void. If the bank refuses a mortgage because of a negative creditworthiness assessment, the fee is refunded without delay (Article 34(1)(1)).

Is a completed flat covered by the Developer Guarantee Fund (DFG)?

Only under a contract under Article 2(1)(2) or (3), when your payments go to an escrow account (mieszkaniowy rachunek powierniczy). DFG refunds under Article 48(1) apply to an open escrow account. The developer pays the contribution: 0.45% for an open account and 0.1% for a closed one (as of September 2026). In a direct sale by deed (Article 3), the Act requires neither an escrow account nor a DFG contribution.

How long is the developer liable for defects in a completed flat?

As of September 2026, the developer is liable under the statutory warranty for defects (rękojmia) if you find the defect within 5 years of handover (Article 568 § 1 of the Civil Code). The claim to have the defect put right lapses one year after you find it, but for a consumer not before those 5 years have passed (Article 568 § 2).

Will I pay tax on selling my old flat?

Yes, if you sell it within 5 years of the end of the year you bought it: 19% of the income (Article 10(1)(8)(a) and Article 30e of the PIT Act, as of September 2026). The income is exempt in the proportion in which you spend the proceeds on your own housing needs within 3 years of the end of the year of sale (Article 21(1)(131)).

Got your eye on a completed flat and heading to the sales office? Write to us before your visit. If you like, we can go there together. We will ask on what basis the developer is selling the flat, go through the documents and the finishing standard with you, point out what to ask the developer or a lawyer, and help you plan the handover and the deed to fit your moving date. We do not charge you a fee for help buying a flat from a developer. Our remuneration on the primary market comes from agreements with developers. See what help buying a flat from a developer looks like.

This text is for information only and is not legal advice.

Jawno · +48 692 649 839 · infojawno@gmail.com