You have found a second-hand flat, and the seller wants to sign a preliminary agreement quickly and take a deposit. This guide puts the checks in the order in which things usually happen: from the listing, through the viewing and a talk with the building manager, to the preliminary agreement and the notarial deed. At each stage there is one decision: go on, pause or walk away. We write for someone who lives or buys in Warsaw and reads the documents in a language other than Polish, here English. Legal position as of October 2026.
The resale market has no residential escrow account (mieszkaniowy rachunek powierniczy) and no information prospectus like a developer’s. What protects you is what you check yourself and what you put in the contract.
The checks at a glance
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| Stage | What to do | When to pause |
|---|---|---|
| 1. Listing | Ask for the land register number, compare the price with NBP data | The seller will not give the register number |
| 2. Land register | Read sections I-IV, check the notes | A mortgage without a repayment plan, another buyer’s claim, a note about a pending application |
| 3. Viewing | Occupants, registered residents, any lease | A tenant on a fixed-term lease you have not been shown |
| 4. Owners’ association or cooperative | Certificate of no arrears, inspection records | Arrears in charges |
| 5. Costs | Work out PCC, notary fee, court fees | A budget without these items |
| 6. Preliminary agreement | Form, deadline, deposit or advance | No deadline for concluding the sale agreement |
| 7. Notarial deed | Translation, PESEL, source of funds | You do not understand the deed |
Stages 1 and 2: the listing and the land register
Before the first viewing, ask for the land and mortgage register number (księga wieczysta). Registers are public (art. 2 of the Act on Land and Mortgage Registers, consolidated text Dz.U. 2026 item 1066), and looking a register up by number in the Ministry of Justice system is free (art. 36⁴ ust. 6). A printout from the search does not have the force of a document issued by the court (art. 36⁴ ust. 7).
A register has four sections (art. 25 ust. 1). Read all of them, not just section II:
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| Section | Content | What to look for |
|---|---|---|
| I | property description | whether the address, flat number and area match the listing |
| II | ownership and perpetual usufruct | whether the seller is the owner; whether there are co-owners who must also sign |
| III | limited rights in rem, restrictions on disposal, other rights and claims | easements, life-long maintenance rights, another buyer’s claim |
| IV | mortgages | which bank holds the mortgage and from which part of the price it will be repaid |
A mortgage in section IV does not rule out a purchase. Before the preliminary agreement, find out from which part of the price and in what order it will be repaid, ask for a bank certificate of the amount due and consent to delete the mortgage after repayment. Put this in the contract.
The public credibility of land registers (rękojmia wiary publicznej) has limits. The law protects a buyer who relies on the register, but not always:
- protection does not extend to a buyer acting in bad faith or to a gratuitous acquisition (art. 6 ust. 1; art. 6 ust. 2 defines when an acquirer is in bad faith);
- it is excluded by a note of a pending application and by a warning entered in the register (art. 8). A note means an application has reached the court and has not yet been decided. Ask the seller what it concerns;
- it does not apply against certain rights that may not be visible in the register: rights arising by operation of law, life-long maintenance rights, easements established by an authority’s decision, easements of necessity for access and transmission easements (art. 7).
So besides the register, read the documents on which the seller acquired the flat: the notarial deed or the court decision confirming the acquisition of an inheritance.
Which right you are buying. Separate ownership of a unit has its own register. A cooperative ownership right to a unit (spółdzielcze własnościowe prawo do lokalu) is a different right from ownership. A register can be opened for it, but this is not mandatory (art. 1 ust. 3 of the Act), and without a register you cannot create a mortgage. Perpetual usufruct (użytkowanie wieczyste) of land under residential buildings turned into ownership on 1 January 2019 (art. 1 ust. 1 of the Conversion Act, consolidated text Dz.U. 2025 item 6). An annual conversion fee is paid for 20 years (art. 7 ust. 6), by 31 March each year (art. 7 ust. 5). Ask the seller for the conversion certificate and proof of timely payments.
The municipality’s right of pre-emption. The municipality has it, among other cases, on the sale of a property entered in the register of monuments, of a property in a revitalisation area if a municipal resolution provides for it, and in a Special Revitalisation Zone (art. 109 ust. 1 pt 4, 4a and 4b of the Real Estate Management Act, consolidated text Dz.U. 2026 item 399). The municipality may use it within a month of being notified of the content of the sale agreement (art. 110 ust. 2), which lengthens the transaction. For a building in the register of monuments the right applies only if it is disclosed in the land register (art. 109 ust. 3 pt 5). Ask the notary whether it concerns your flat.
Stages 3 and 4: the viewing, occupants and the building manager
A tenant. The buyer steps into the lease in place of the seller (art. 678 § 1 Civil Code, consolidated text Dz.U. 2026 item 795). If the lease is for a fixed term, in writing with a certified date, and the flat has been handed to the tenant, you cannot terminate it just because you bought (art. 678 § 2). If the flat is let, ask for a copy of the lease before the preliminary agreement.
Registration of residence (zameldowanie). It serves only record-keeping (art. 28 ust. 4 of the Population Register Act, consolidated text Dz.U. 2026 item 384), so on its own it gives no one a right to the flat. If a registered resident has moved out without deregistering, the authority issues a deregistration decision on its own initiative or at the owner’s request (art. 35). The law does not require a certificate that nobody is registered when you sell. The authority releases data from the residents’ register to a person showing a legal interest (art. 46 ust. 2 pt 1), so it is easier to ask the seller. In the preliminary agreement, record that the seller will deregister everyone and hand over the flat free of people and belongings by a set date, and that you pay part of the price only after handover. If you are renting in the meantime, that date decides how many more months of rent you pay.
Debts. Advance payments towards management costs in an owners’ association (wspólnota mieszkaniowa) are due by the 10th of the month (art. 15 ust. 1 of the Act on Ownership of Premises). In a housing cooperative the deadline is also the 10th unless the statute sets a later date (art. 4 ust. 6² of the Housing Cooperatives Act). In a cooperative, the person entitled to the unit is jointly liable for charges with, among others, an adult who permanently lives with them and a person who actually uses the unit (art. 4 ust. 6). Ask the seller for a certificate of no arrears from the manager or cooperative, as fresh as possible, and put in the contract an obligation to present it again before the deed. Ask too about the monthly charges and planned resolutions, for example on renovations.
Condition of the building. The owner or manager of a building must order inspections: gas installations and chimney flues at least once a year, and the technical condition of the building, the electrical installation and lightning protection at least once every 5 years (art. 62 ust. 1 pt 1 lit. c and pt 2 of the Construction Law, consolidated text Dz.U. 2026 item 524). Ask the manager for the latest records before you start paying for possible repairs.
Liability for defects (rękojmia). For real estate it lasts 5 years from handover (art. 568 § 1 Civil Code). When a private person sells, the parties may limit or exclude it, but the exclusion does not work if the seller fraudulently concealed a defect (art. 558 § 2). When a business sells and you buy as a consumer, limitation is allowed only in cases provided for by special regulations (art. 558 § 1). Cost a flat that needs renovation before the preliminary agreement, not after; this will help: whether a flat that needs renovation pays off.
Stage 5: what you pay on top of the price
PCC. On a resale purchase you pay tax on civil-law transactions of 2% of market value, collected by the notary (art. 4 pt 1, art. 6 ust. 1 pt 1, art. 7 ust. 1 pt 1 lit. a, art. 10 ust. 2 of the PCC Act, consolidated text Dz.U. 2026 item 191). Since 31 August 2023 an exemption applies to a first-flat purchase, including a cooperative ownership right to a unit (art. 9 pt 17). If you buy as a couple, ask the notary before the deed how PCC will be calculated: in its judgment of 7 April 2026 (III FSK 281/25), in a case of an unmarried couple, the Supreme Administrative Court (NSA) held that the exemption may apply proportionally to the share of the buyer who meets the conditions. The rate and the exemption do not depend on citizenship. If you own or have owned a flat in Ukraine or another country, ask the notary whether the exemption will be applied.
Notary fee. For a sale agreement of a residential unit the notary may charge at most half of the maximum rate (§ 6 pt 19 of the regulation on maximum notarial fees, consolidated text Dz.U. 2024 item 1566). For a value from PLN 60,000 to PLN 1,000,000 the maximum rate is PLN 1,010 plus 0.4% of the excess over PLN 60,000 (§ 3 pt 5). 23% VAT is added to the fee.
Court fees (Act on Court Costs in Civil Cases, consolidated text Dz.U. 2025 item 1228): entering ownership PLN 200, entering a mortgage PLN 200 (art. 42 ust. 1), opening a register PLN 100 (art. 44 ust. 1 pt 1), entering a claim PLN 150 (art. 43 pt 3), and deleting an entry costs half of these amounts (art. 46).
Example as of October 2026 (our own calculation under the provisions above, no mortgage loan):
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| Flat price | PLN 600,000 | PLN 800,000 |
|---|---|---|
| PCC 2% (without exemption) | PLN 12,000 | PLN 16,000 |
| Fee for the sale agreement, maximum before VAT | PLN 1,585 | PLN 1,985 |
| Fee with 23% VAT | PLN 1,949.55 | PLN 2,441.55 |
| Entry of ownership in the register | PLN 200 | PLN 200 |
| Total (excluding extracts) | PLN 14,149.55 | PLN 18,641.55 |
These are maximum amounts. A notary may set a lower fee, and with the PCC exemption the biggest item disappears. Add the translation costs discussed below.
Stage 6: the preliminary agreement
A preliminary agreement sets out the essential terms of the sale agreement (art. 389 § 1 Civil Code). Write in a specific date for the final agreement. If there is none and neither party sets a deadline within a year of the preliminary agreement, you can no longer demand that the final agreement be concluded (art. 389 § 2).
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| Ordinary written form | Notarial deed | |
|---|---|---|
| If the other side avoids the agreement | damages (art. 390 § 1) | you can demand conclusion of the sale agreement (art. 390 § 2 with art. 158 Civil Code) |
| Entering the claim in the land register | no | yes, in section III (art. 16 ust. 2 pt 2 of the Act) |
| Limitation of claims | one year from the day the sale agreement should have been concluded (art. 390 § 3) | the same |
An entered claim also works against rights that other people acquire later (art. 17 of the Act). The entry costs PLN 150 and the deletion PLN 75 (as of October 2026). If a year has passed since the entry and nobody has applied to enter a right, the owner may demand deletion of the claim unilaterally (art. 19 ust. 1), so plan the deed before a year runs from the entry.
A deposit (zadatek) and an advance (zaliczka) have different effects if the deal collapses. State plainly in the contract which one you are paying and discuss it with the notary before signing. The difference is explained in deposit or advance when buying a flat.
Stage 7: the notarial deed, language and money
Legal position as of October 2026.
MSWiA permit. A foreigner of any citizenship buys a self-contained residential unit without a permit (art. 8 ust. 1 pt 1 of the Act on the Acquisition of Real Estate by Foreigners, consolidated text Dz.U. 2017 item 2278). The exception concerns the border zone, and Warsaw is not on that list (art. 8 ust. 3; regulation Dz.U. 2005 no. 188 item 1580). Ukrainian citizens with UKR or CUKR status buy on the general rules: the Act on Assistance to Ukrainian Citizens (consolidated text Dz.U. 2026 item 1293) has no provisions on real estate. An MSWiA explanation points out one thing: a share in a separate property, for example an access road, sold together with the flat may require a permit if the Act applies to the buyer. Without a permit such an acquisition is invalid (art. 6 ust. 1). Ask the seller for the numbers of all registers covered by the transaction before the preliminary agreement.
Language. The land register, the manager’s certificates, the records and the draft contract are in Polish. If you are not signing the preliminary agreement at a notary, order a translation yourself before you sign it. Certified translations are made by a sworn translator (art. 13 of the Act on the Sworn Translator Profession, consolidated text Dz.U. 2019 item 1326). A sale agreement for a flat is concluded as a notarial deed (art. 158 Civil Code). Notarial acts are performed in Polish. At a party’s request the notary may additionally perform the act in a foreign language, personally if their knowledge of the language is certified, or with a sworn translator (art. 2 § 3 of the Notaries Act, consolidated text Dz.U. 2026 item 614). If you do not know Polish and there is no translation, the notary translates the deed personally or through a translator (art. 87 § 1 pt 1). Before signing, the deed is read out, and the notary should make sure you understand its content and meaning (art. 94 § 1). The notary checks your identity (art. 85) and, before a real estate purchase, also that your PESEL number is not restricted (art. 85 § 2a, art. 85a § 1). Separately, ask for the provisions on liability for defects and on the handover date to be translated.
Source of funds. A notary and an agent are obliged institutions under the AML Act (art. 2 ust. 1 pt 13 and 18, consolidated text Dz.U. 2025 item 644). They establish your identity, the beneficial owner and the purpose of the transaction, and examine the source of funds when circumstances justify it (art. 34 ust. 1). These measures are mandatory for an occasional transaction from EUR 15,000 (art. 35 ust. 1 pt 2), and without them the transaction is not carried out (art. 41 ust. 1). A bank notifies the General Inspector of Financial Information (GIIF) of cash deposits and withdrawals and of transfers above EUR 15,000, including from abroad (art. 72 ust. 1). The Act gives no closed list of documents. In its procedure MSWiA lists, as examples, tax returns, employment contracts, a gift or loan agreement and the sale of other real estate. Collect such documents early and ask the notary whether they need translating.
Mortgage loan. This text covers a purchase with your own funds. For a loan, ask a credit adviser.
If you are a foreign buyer: what matters most
- The transaction documents (register, certificates, records, contract) will be in Polish. Order the translation before the preliminary agreement if it is not notarial, and agree an interpreter with the notary in advance.
- A flat in Warsaw needs no MSWiA permit, but check whether the deal includes a share in a separate property such as a road, which may need one.
- Prepare documents showing the source of funds and ask the notary whether they need translating.
- The PCC rate and the exemption do not depend on citizenship, but the notary may ask about homes abroad.
Is the listing price a market price
Asking prices on the Warsaw resale market in 2026 were higher than transaction prices. According to NBP, in Q2 2026 (March-May) the average asking price was PLN 19,059 per m² and the average transaction price PLN 16,723 per m². The difference is about PLN 2.3 thousand per m² (our own calculation on NBP data). As of 7 October 2026, NBP data for Q3 2026 is not yet available. An average says nothing about a particular flat, but it shows that the listing price is a starting point for a conversation. How resale looks against developer flats is covered in new-build and resale prices compared in Warsaw. Unfamiliar terms from the register and contracts are explained in the glossary of Polish terms for flat buyers.
FAQ
Where do I start when checking a resale flat in Warsaw?
With the land and mortgage register number (księga wieczysta). Ask the seller for it before the viewing and look the register up in the Ministry of Justice search, which is free (art. 2 and art. 36⁴ ust. 6 of the Act on Land and Mortgage Registers, as of October 2026). Read all four sections: property description, owner, limited rights in rem and mortgages. A printout from the search does not have the force of a document issued by the court.
Do I have to sign the preliminary agreement at a notary?
No, but your protection depends on the form. With an ordinary written agreement, if the seller backs out you can claim only damages (art. 390 § 1 Civil Code). A preliminary agreement in the form of a notarial deed lets you ask the court to order the sale agreement to be concluded (art. 390 § 2 with art. 158 Civil Code) and to enter your claim in the land register. Legal position as of October 2026.
What does a resale purchase cost on top of the price?
The buyer pays tax on civil-law transactions (PCC) of 2% of market value, collected by the notary (PCC Act, as of October 2026), plus the notary fee with VAT and court fees for registrations. Since 31 August 2023 an exemption applies to a first-flat purchase (art. 9 pt 17). At a price of PLN 800,000 the maximum costs without the exemption come to about PLN 18,642.
A tenant lives in the flat. Do I have to keep them after buying?
The buyer steps into the lease in place of the seller (art. 678 § 1 Civil Code). If the lease is for a fixed term, in writing with a certified date (data pewna) and the flat has been handed to the tenant, you cannot terminate it just because you bought (art. 678 § 2). Legal position as of October 2026. Ask for a copy of the lease before the preliminary agreement.
What if I do not read Polish and the contract is in Polish?
Order a translation before you sign the preliminary agreement if you are not signing it at a notary. Certified translations are made by a sworn translator (art. 13 of the Act on the Sworn Translator Profession). At the notary the deed is read out, and the notary should make sure you understand its content and meaning (art. 94 § 1 of the Notaries Act). Agree on an interpreter with the notary in advance.
This text is for information only and is not legal advice (Tekst ma charakter informacyjny i nie jest poradą prawną). Legal position as of October 2026.
Looking for a resale flat in Warsaw? Visit the resale section of the site or write to us before you sign the preliminary agreement. We serve clients in English and six other languages. The agent is Vladyslav Moroz (sole trader, OC liability insurance). The fee and who pays it are set in the brokerage agreement.
Jawno · +48 692 649 839 · infojawno@gmail.com