Property

Poland — Property: Legal Checks

Polish real estate sales must be signed before a notary, who collects the 2% PCC tax.

VerifiedGovernment / official sourceBusiness.gov.pl and Ministry of Finance — notarial deed requirementLast reviewed: 2026-10-23

Key facts

  • Real estate, apartment and garage sale agreements must be signed before a notary.
  • The notary collects the 2% PCC tax and pays it to the revenue office.
  • The tax authority may ask for a revised property value within five years.
  • Checking the land and mortgage register (księga wieczysta) was not covered here, so confirm it with the notary.

Steps

  1. Research property laws and regulations in Poland. — Review available resources, including government websites and local real estate associations, to understand the property law system in Poland.
  2. Consult local experts or government resources. — Seek advice from a qualified attorney, real estate agent, or government official to determine the necessary documents and checks for property ownership in Poland.
  3. Verify property ownership documents. — Ensure all necessary documents, such as property deeds and title certificates, are in order and compliant with Polish law.

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