Notarial Actions
Real estate

Donation

Donation

Donation consists in the free transfer of a real estate by the donor to the recipient. The real estate donation agreement should be drawn up in the form of a notarial deed.

Pursuant to Article 890 § 2 of the Civil Code, the obligation to maintain the form of a notarial deed for the declarations of both parties to the donation agreement is provided for when transferring the ownership of real estate (land / premises), the right of perpetual usufruct and the cooperative ownership right to the premises.

However, one should bear in mind that:

  • the donor may revoke the donation if the recipient has been grossly ungrateful to the donor,
  • if the donor becomes impoverished, the recipient shall provide the donor with means of support, within the limits of the still existing enrichment.

  Required information

  • particulars of the parties to the agreement:
    • in the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date, - Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
      in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
    • object of the donation,
  • value of a subject of donation,
  • information on release of the subject of donation

Documents required for all donation agreements:

  • in the case of natural persons: identity card or passport,
  • in the case of legal persons: the company’s articles of association or the statutes, resolutions and approvals of authorities necessary to conclude the agreement, if required by relevant provisions of law or by the articles of association/charter,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007,
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007,

it will also be necessary to provide the following:

  • certificates issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Additional documents required in connection the subject of the agreement:

1. Cooperative member's right to residential premises without a land and mortgage register:

  • a certificate issued by a housing cooperative informing who is entitled to the premises being the subject of the donation,

2. Real estate constituting a developed or undeveloped plot of land:

  • valid extract from the land register together with an extract from a property map for all the plots of land included in the land and mortgage register, issued by the staroste competent with regard to the real estate’s location. The above document specifies, among others, the location, current area and boundaries of the plot of land, buildings built on the plot are shown there. The document is necessary to correct the plot’s designation in the land and mortgage register, to separate the plot from the land and mortgage register and to establish a new land and mortgage register for it.
    Extract from the land register should contain a clause stating that the document serves as the basis for making an entry in the land and mortgage register,
  • should there be any discrepancy between the real estate’s description in the land and building register and the land and mortgage register or in the event of separation of a part of the real estate - the extract from a property map should be provided with a clause for the purpose of making an entry in the land and mortgage register,
  • in the event that the real estate has been created as a result of a division - an extract from a property map should be provided with a clause for the purpose of making an entry in the land and mortgage register, and a decision approving the real estate’s division,
  • valid extract from the local spatial development plan for the acquired plot of land (issued by the commune office competent with regard to the real estate’s location). This document confirms the purpose of the plot in the local plan adopted by a given commune, confirming, inter alia, that the plot of land is a construction plot, specifying the development conditions in a given area, providing information if there are any specific requirements for activities on this real estate, or a decision on land development and management conditions,
  • certificate confirming that the plot of land is not situated in the area of revitalization or in the Special Revitalization Zone (issued by the commune office competent with regard to the real estate’s location). The above document is necessary because by means of a resolution the commune council may establish a pre-emption right to all the real estates located in the revitalization area, and if an agreement is concluded which ignores the pre-emption right reserved for the commune, the agreement shall be invalid,
  • certificate stating that the plot of land is not located in the area for which a simplified forest management plan has been drawn up or a decision has been issued specifying forest management tasks (issued by the staroste competent with regard to the real estate’s location). The above document is necessary because in the case of a sale of a plot of land covered by a simplified forest management plan or a decision, the State Treasury, represented by the State Forests, has a right of pre-emption in relation to the given plot, and if an agreement is concluded which ignores the pre-emption right reserved for the State Forests, the agreement shall be invalid.

Costs

1.Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees.
The cost of concluding a donation agreement depends, among others, on the type of the real estate donated and the market value of the subject of donation.

Contact me to determine the notarial fee related to the real estate donation agreement.

2. Donation tax

Acquisition by natural persons of ownership of objects located in the territory of the Republic of Poland by way of donation is subject to inheritance and donation tax.
Donation made to persons included in the so-called zero group (donation made to the spouse, descendants, ascendants, stepchild, siblings, stepfather and stepmother) is exempt from tax.
The amount of tax is determined depending on the tax group that the acquirer belongs to. Classification into a given tax group takes place according to the personal relationship of the recipient to the person from whom the goods and property rights have been acquired.

Consequently, the Act on inheritance and donation tax defines three tax groups:

  • tax group 1: spouse, descendants, ascendants, stepchild, son-in-law, daughter-in-law, siblings, stepmother, stepfather and parents-in-law,
  • tax group 3: other acquirers.

The tax is calculated according to the following tax scales:

The amount of the surplus in PLN
more than
The amount of the surplus in PLN br />up to< The tax amounts to:
1) from acquirers classified into tax group 1:
  10 278 3%
10 278 20 556 PLN 308.30 + 5 per cent of the surplus over PLN 10,278
20 556   PLN 822.20 + 7 per cent of the surplus over PLN 20,556
2) from acquirers classified into tax group 2:
  10 278 7%
10 278 20 556 PLN 719.50 + 9 per cent of the surplus over PLN 10,278
20 556   PLN 1,644 + 12 per cent of the surplus over PLN 20,556
3) from acquirers classified into tax group 3:
  10 278 12%
10 278 20 556 PLN 1,233.40 + 16 per cent of the surplus over PLN 10,278
20 556   PLN 2,877.90 + 20 per cent of the surplus over PLN 20,556

The tax obligation rests with the acquirer of the donated object, i.e. the recipient.

3. Court fees depend on the types of entries made in accordance with the Act of 28 July 2005 on court costs in civil cases.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Transfer of rights to an allotment garden

Transfer of rights to an allotment garden

Transfer of rights to an allotment garden The right to the allotment garden is transferred under a written agreement bearing a signature certified by a notary public.

Required information

  • particulars of the parties to the agreement: - first name, - surname, parents’ first names, - identity card’s series, number and validity date, Polish Resident Identification Number (PESEL), - residence address.

Required documents:

  • identity card or passport,
  • draft agreement obtained from the allotment gardens administrator.
     

Civil law transactions tax

It should be noted that if ownership of an allotment garden is transferred, one shall pay the tax on civil law transactions amounting to 2% of the value. Notary public is not a tax payer in this case.

Costs

  • 1/10 of the maximum notarial fee rate but not more than PLN 300 net + 20% VAT for each signature,
  • in the case of value amounting to PLN 9,000, signature certification will amount to PLN 31 net + 20% VAT for each signature.
    Please contact our Notary’s Office to calculate the notarial fee.

Sale of real estate

Sale of real estate

In the light of the provisions of law, transfer of a real estate ownership requires the form of a notarial deed.

Sale agreement is an agreement obliging to transfer the ownership of a real estate against payment from the seller to the buyer. One of the parties to the agreement (the Seller) shall transfer the ownership of a real estate or the right to the other party and deliver the goods to that party, the other party to the agreement (the Buyer) shall pay the selling price and collect the goods in return.

Required information:

  • particulars of the parties to the agreement:
    • In the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date,
    • - Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
    • in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
  • (market) price, time limit for payment and release of the subject of the sale agreement, and a method of payment,
  • subject of sale.

 Documents required for all sale agreements:

  • in the case of natural persons: identity card or passport,
  • in the case of legal persons: the company’s articles of association or the statutes, resolutions and approvals of authorities necessary to conclude the agreement, if required by relevant provisions of law or by the articles of association/charter,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007,.
  • certificates issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Additional documents required in connection the subject of the agreement:

1. cooperative member's right to residential premises without a land and mortgage register:

  • certificate issued by a housing cooperative informing who is entitled to the premises being the subject of the donation,

2. Real estate constituting a developed or undeveloped plot of land:

  • valid extract from the land register together with an extract from a property map for all the plots of land included in the land and mortgage register, issued by the staroste competent with regard to the real estate’s location. The above document specifies,
  • among others, the location, current area and boundaries of the plot of land, buildings built on the plot are shown there. The document is necessary to correct the plot’s designation in the land and mortgage register and to separate the plot from the land and mortgage register and to establish a new land and mortgage register for it,
  • extract from the land register should be provided with a clause for the purpose of making an entry  in the land and mortgage register,
  • should there be any discrepancy between the real estate’s description in the land and building register and the land and mortgage register or in the event of separation of a part of the real estate - the extract from a property map should be provided with a clause for the purpose of making an entry  in the land and mortgage register,
  • in the event that the real estate has been created as a result of a division - an extract from a property map should be provided with a clause for the purpose of making an entry in the land and mortgage register, and a decision approving the real estate’s division,
  • valid extract from the local spatial development plan for the acquired plot of land (issued by the commune office competent with regard to the real estate’s location). This document confirms the purpose of the plot in the local plan adopted by a given commune, confirming, inter alia, that the plot of land is a construction plot, specifying the development conditions in a given area, providing information if there are any specific requirements for activities on this real estate, or a decision on land development and management conditions,
  • certificate confirming that the plot of land is not situated in the area of revitalization or in the Special Revitalization Zone (issued by the commune office competent with regard to the real estate’s location). The above document is necessary because by means of a resolution the commune council may establish a pre-emption right to all the real estates located in the revitalization area, and if an agreement is concluded which ignores the pre-emption right reserved for the commune, the agreement  shall be invalid,
  • certificate stating that the plot of land is not located in the area for which a simplified forest management plan has been drawn up or a decision has been issued specifying forest management tasks (issued by the staroste competent with regard to the real estate’s location). The above document is necessary because in the case of a sale of a plot of land covered by a simplified forest management plan or a decision, the State Treasury, represented by the State Forests, has a right of pre-emption in relation to the given plot, and if an agreement is concluded which ignores the pre-emption right reserved for the State Forests, the agreement shall be invalid.

Costs

1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees.
The cost of concluding a real estate sale agreement depends, among others, on the type of the real estate sold and the market value of the subject of sale
For example:

  • if the value of a cooperative member's ownership right to residential premises amounts to PLN 300,000.00, pursuant to the Regulation of the Minister of Justice on the maximum rates of notarial fees, the maximum notarial fee will be PLN 985 net (+ 23% VAT),
  • if the value of a real estate developed with a single-family house amounts to PLN 500,000.00, pursuant to the above-mentioned Regulation, the maximum notarial fee will be PLN 1385 net (+ 23% VAT).

Contact me to determine the notarial fee related to the real estate donation agreement.

2. Taxes related to the purchase of real estate
The sale of real estate is subject to tax on civil law transactions. The tax obligation arises upon the agreement’s conclusion and shall be borne by the Buyer. The tax base is the market value of the real estate. In the case of real estate sale the tax rate is 2% of the real estate value

3. Court fees related to the purchase of real estate
Depending on the legal structure of a given real estate and designation of the real estate in the land and mortgage register, it may be necessary to make other entries in the land and mortgage register. As an example we can mention correction of real estate designation in the land and mortgage register or separation of a plot of land from the land and mortgage register and establishment of a new land and mortgage register for the plot of land.

The court fee rates are provided for in the Act of 28 July 2005 on court costs in civil cases:

  • ownership registration - PLN 200,
  • separation of real estate or a part thereof and establishment of a new land and mortgage register for it - PLN 100,
  • correction of real estate designation in the land and mortgage register - PLN 100.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page..

Are all the fees paid directly to the notary public or does one have to remember to settle stamp and court fees by oneself?

All public law fees required for the purchase of real estate are calculated by the notary public and paid with the intermediary of the notary public. After such an agreement has been drawn up, the notary public transfers the amounts due together with relevant declarations, within the time limits specified by the law, to the competent tax office (tax on civil law transactions) and to the land and mortgage register court (court fees).

Contact our Notary’s Office to get information about the above fees’ amount.

Annuity agreement

Annuity agreement

By means of an annuity agreement the real estate owner transfers the real estate ownership to another person in return for the right to live in this real estate for life as well as the right to lifetime maintenance.

If the new owner of the real estate does not fulfil the above-mentioned obligations, the life annuitant may request that the court change the life annuity for a pension. One should remember that, unlike a donation, a life annuity is not included in the inheritance. The value of the real estate transferred by the testator to the acquirer in return for lifetime maintenance is not added to the legitimate portion.

Information required for an annuity agreement:

Particulars of the parties to the agreement::

  • - first name, - surname, parents’ first names, - identity card’s series, number and validity date, - Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
  • subject of the annuity agreement,
  • value of the subject of annuity,
  • information on release of the subject of annuity.

Documents required for the agreement:

  • identity card or passport,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007,
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007, it will also be necessary to provide the following:
  • certificate issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Moreover, if the subject of the agreement is a real estate constituting a developed or undeveloped plot of land:

  • a certificate informing about the intended use of the real estate in the local spatial development plan or a decision on land development and management conditions,
  • extract from the land register containing a clause stating that this document serves as the basis for making an entry in the land and mortgage register,
  • should there be any discrepancy between the description of the real estate in the land and building register with the land and mortgage register or in the event of separation of a part of the real estate - an extract from a property map containing a clause for the purpose of making an entry in the land and mortgage register.

Costs

1. Each time the notarial fee is determined individually.
The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees.

2. Tax on civil law transactions amounting to 2% of the real estate’s market value.

3. Court fees when a land and mortgage register is maintained for the real estate amounting to PLN 350, including PLN 150 for entry of the annuity right into the land and mortgage register and PLN 200 for entry of the ownership right into the land and mortgage register.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Establishment of a mortgage

Establishment of a mortgage

A mortgage is a limited property right regulated by the provisions of the Act of 6 July 1982 on land and mortgage registers and on mortgage.
A mortgage is established to secure claims on real estate and on certain rights.

The purpose of establishing a mortgage is to secure a designated claim resulting from a specific legal relationship (e.g. a bank's claim under a loan granted). For such security, real estate may be encumbered with a right under which the creditor may claim satisfaction from the real estate, regardless of who has acquired the real estate and with priority over the personal creditors of the real estate owner.

The following may be encumbered with a mortgage:

  1. real estate,
  2. perpetual usufruct along with buildings and equipment on the used land owned by the perpetual usufruct holder (in this case the mortgage also includes buildings and equipment on the used land which are owned by the perpetual usufruct holder),
  3. a cooperative member's ownership right to premises,
  4. a claim secured by a mortgage,
  5. a fractional part of the real estate, if it is the co-owner’s share, and the share of the jointly entitled in the commonality of the rights listed in items 1-3.

A mortgage established on real estate encumbers its appurtenances as well.

An entry in the land and mortgage register is required to establish a mortgage.

Contractual mortgage is established on the basis of an agreement between the creditor and the person establishing the mortgage (real estate owner), but only the declaration made by the person establishing the mortgage must be in the form of a notarial deed. There is an exception to this general rule which applies to mortgages established in favour of banks. In the above case the form of a notarial deed is not required, but using the services of a notary public is certainly a convenience for the person establishing the mortgage, as he/she does not have to appear in person in the land and mortgage register court and the tax office, these activities are performed by the notary public instead.

A compulsory mortgage is established by virtue of law or on the basis of a court decision.

Preliminary Agreement

Preliminary Agreement

Pursuant to Art. 390 of the Civil Code

§ 1. If a party obliged to conclude a final agreement evades conclusion thereof, the other party may demand remedy of any damage it suffered by counting on the conclusion of the final agreement.

§ 2. If, however, the preliminary agreement meets the requirements on which the validity of the final agreement depends, especially requirements as to form, the entitled party may demand conclusion of the final agreement.

The condition for concluding an agreement transferring the ownership of real estate is to maintain the form of a notarial deed drawn up before a notary public. A preliminary agreement concluded in the form of a notarial deed entitles both the selling party and the buying party to seek the conclusion of the final agreement by way of court proceedings.

A preliminary real estate sale agreement concluded in the form of a notarial deed may be the basis for entering a claim for the conclusion of a final agreement (on the transfer of the real estate ownership) into section 3 of the land and mortgage register kept for a given real estate.

 

Establishment of separate ownership of premises

Establishment of separate ownership of premises

Pursuant to Art. 7 of the Act on the ownership of premises, separate ownership of premises may be established by way of an agreement, also a unilateral legal action of the property owner or a court decision abolishing co-ownership. The agreement on establishing separate ownership of premises should be concluded in the form of a notarial deed. An entry in the land and mortgage register is required to establish a separate ownership of premises.

The agreement on the establishment of separate ownership of premises should specify in particular:

1) the type, location and area of ​​the premises and rooms thereof,
2) the size of the shares of the owners of individual premises in the common property.

In the agreement the co-owners may also specify how the common property shall be managed. The agreement on the establishment of separate ownership of premises may be concluded either by the property co-owners or by the property owner with the premises buyer.

Separate ownership of the premises may also result from performance of an agreement obliging the owner of the land to build a house on that land and to establish - after the construction has been completed - separate ownership of the premises and to transfer this right to the other party to the agreement or to another person indicated in the agreement. For the above-mentioned agreement to be valid it is necessary that the party starting the construction is the owner of the land that the house is to be built on and obtains a building permit. The claim for establishment of a separate ownership of premises and transfer of this right should be disclosed in the land and mortgage register. Should the agreement be permed defectively or contrary to the agreement, at the request of each buyer, the court may entrust, in a non-litigation proceedings, further performance of the agreement to another contractor at the expense and risk of the land owner.

The real estate owner may establish separate ownership of the premises for himself or herself, by virtue of a unilateral legal action. In such a case, the provisions on establishing separate ownership by agreement shall apply accordingly.

The provisions on establishing separate ownership of premises by agreement shall also apply accordingly to the separation of ownership of the premises by virtue of a court decision abolishing co-ownership of the real estate. Should the fulfilment of the condition for the premises separation require performance of adaptation work, the court may, in a preliminary ruling recognizing the request for establishment of the premises’ separate ownership to be justified in principle, authorize the concerned participant in the proceedings to perform the work temporarily at the participant’s expense. In the case of obstacles posed by other participants, the court may issue appropriate orders or prohibitions by way of a ruling.

Establishment of easement

Establishment of easement

In the Polish legal system there are the following types of easement:

  • easement appurtenant,
  • easement in gross,
  • transmission easement.

Easement may be established on real estate by the owner making a declaration in the form of a notarial deed. 

2. Personal easement is generally established for the benefit of the donor in a donation agreement and it consists in the donor's right to live in the donated flat.
3. Transmission easement consists in enabling a transmission entrepreneur to use its devices that run through real estate owned by another person. Transmission easement is established in order to:

  • regulate the legal status of the existing transmission devices, 
  • make it possible to construct transmission devices on someone else's land.

Information required for an easement agreement:

  • particulars of the parties to the agreement:
    • in the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date,
    • Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
    • in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
  • type of easement,
  • information whether the easement is made against fee (if so - the amount of the fee charged)
  • information whether the easement is established for a definite or indefinite period.


Required documents:

  • in the case of natural persons: identity card or passport,
  • in the case of legal persons: the company’s articles of association or the statutes, resolutions and approvals of authorities necessary to conclude the agreement, if required by relevant provisions of law or by the articles of association/statutes,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007,
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007,

it will also be necessary to provide the following:

  • certificate issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Moreover, if the subject of the agreement is a real estate constituting a developed or undeveloped plot of land:

  • a certificate informing about the intended use of the real estate in the local spatial development plan or a decision on land development and management conditions,
  • extract from the land register containing a clause stating that this document serves as the basis for making an entry in the land and mortgage register,
  • should there be any discrepancy between the real estate’s description in the land and building register and the land and mortgage register or in the event of separation of a part of the real estate - an extract from a property map containing a clause for the purpose of making an entry in the land and mortgage register,
  • in the event that the real estate has been created as a result of a division - an extract from a property map with a clause for the purpose of making an entry in the land and mortgage register, and a decision approving the real estate’s division.

Costs
1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees. Contact our Notary’s Office to determine the notarial fee related to the real estate easement agreement.

2.Tax on inheritance and donation is calculated, in accordance with the Act on inheritance and donation tax, on the gratuitous easement in gross agreement. The following persons are exempt from inheritance and donation tax: children, spouse, parents, stepchild, siblings, stepfather and stepmother.

3. When a party to the agreement decides to disclose the easement in the land and mortgage register, the notary public will collect a court fee amounting to PLN 200.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Real estate exchange

Real estate exchange

Under a real estate exchange agreement, each party undertakes to transfer ownership of immovable property to the other party in exchange for a commitment to transfer ownership of another immovable property.

Required information

  • particulars of the parties to the agreement:
    • in the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date,
    • - Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
    • in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
  • subject of the exchange,
  • value of the subject of the exchange,
  • information on release of the subjects of exchange.

Documents required for all exchange agreements:

  • in the case of natural persons: identity card or passport,
  • in the case of legal persons: the company’s articles of association or the statutes, resolutions and approvals of authorities necessary to conclude the agreement, if required by relevant provisions of law or by the articles of association/statutes,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007,
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007,

it will also be necessary to provide the following:

  • certificate issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Additional documents required if there are different subjects of the agreement:

1. real estate constituting a developed or undeveloped plot of land:

  • extract from the land register containing a clause stating that this document serves as the basis for making an entry in the land and mortgage register,
  • should there be any inconsistency between the description of the real estate in the land and building register with the land and mortgage register or in the event of separation of a part of the real estate - an extract from a property map containing a clause for the purpose of making an entry in the land and mortgage register,
  • in the event that the real estate has been created as a result of a division - an extract from a property map containing a clause for the purpose of making an entry in the land and mortgage register, and a decision approving the real estate’s division.

2. cooperative member's right to residential premises without a land and mortgage register:

  • certificate issued by a housing cooperative informing who is entitled to the premises being the object of the exchange,

Costs

1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees.
Contact our Notary’s Office to determine the notarial fee related to the real estate easement agreement.

2. Tax on civil law transactions amounting to 2% of the difference in the value of the real estates to be exchanged if they are separate residential premises or cooperative member's ownership rights to the residential premises. In other cases, the tax on civil law transactions amounts to 2% of the value of the real estate or property right on which the higher tax is due.

3. Court fees depend on the types of entries made in accordance with the Act of 28 July 2005 on court costs in civil cases.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Cancellation of co-ownership

Cancellation of co-ownership

Each of the co-owners may request that co-ownership of a common object be cancelled. Should the co-owners agree on their intention to cancel the co-ownership and on the method of the co-ownership cancellation used, the co-owners may conclude an agreement in a notary’s office.
In the notarial deed, the notary public will include the rules of division depending on the arrangements made by the parties concerned. The notarial deed shall also include mutual payoff. The notary public will also establish land and mortgage registers for the real estate, if there were none, or will enter the new owners into the existing land and mortgage registers.

Information required for a co-ownership cancellation agreement:

  • particulars of the parties to the agreement:
    • in the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date,
  • in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
    • subject of the co-ownership cancellation,
    • value of the subject of co-ownership cancellation,
    • information about possible repayments and additional payments (payment method),
    • information on release of the subject of ownership.

  Required documents:

  • in the case of natural persons: identity card or passport,
  • in the case of legal persons: the company’s articles of association or the statutes, resolutions and approvals of authorities necessary to conclude the agreement, if required by relevant provisions of law or by the articles of association/statutes,
  • basis for the acquisition of real estate if the basis for the acquisition in the case of natural persons is:
    • inheritance, ordinary legacy, subsequent legacy, specific bequest, testamentary instruction,
    • donation, donor’s instruction established after January 1, 2007,
    • adverse possession,
    • gratuitous cancellation of joint ownership established after January 1, 2007,

it will also be necessary to provide the following:

  • certificate issued by the competent Head of the Tax Office on settling the tax on inheritance and donations as regards acquisition of the subject of the action on the above-mentioned basis.

Moreover, if the subject of the agreement is a real estate constituting a developed or undeveloped plot of land:

  • a certificate informing about the intended use of the real estate in the local spatial development plan or a decision on land development and management conditions,
  • extract from the land register containing a clause stating that this document serves as the basis for making an entry in the land and mortgage register,
  • should there be inconsistency between the description of the real estate in the land and building register with the land and mortgage register or in the event of separation of a part of the real estate - an extract from a property map containing a clause for the purpose of making an entry in the land and mortgage register,
  • in the event that the real estate has been created as a result of a division - an extract from a property map with a clause for the purpose of making an entry in the land and mortgage register, and a decision approving the real estate’s division.

Costs:

1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees. Contact our Notary’s Office to determine the notarial fee related to the real estate easement agreement.

2.Tax on civil law transactions shall be paid only when repayments or additional payments are stipulated in the agreement. In a co-ownership cancellation agreement the tax on civil law transactions is paid by the acquirer of the property or property rights in excess of the share in the co-ownership on the market value of these properties or rights. 2% rate applies.

3. Tax on inheritance and donation is calculated in accordance with the Act on inheritance and donation tax, it arises only in the event of gratuitous cancellation of co-ownership, and the following persons are exempt from inheritance and donation tax: children, spouse, parents, stepchild, siblings, stepfather and stepmother, son-in-law and daughter-in-law.

4. Court fees depend on the types of entries made in accordance with the Act of 28 July 2005 on court costs in civil cases.

5. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Buyout of a council flat

Buyout of a council flat

A tenant of a flat may apply for the purchase of a council flat if the lease agreement has been concluded for an indefinite period. The tenant should file an application with the competent council. Pursuant to the negotiations report, the Tenant pays the council the sale price reduced by the discount granted by the council.

Required information

  • particulars of the parties to the agreement:
    • in the case of natural persons: - first name, - surname, parents’ first names, - identity card’s series, number and validity date,
    • Polish Resident Identification Number (PESEL), - marital status, - excerpt of a notarial deed documenting an agreement on marital property (if marriage of the party to the agreement is governed by a contractual marital property regime), - residence address,
    • in the case of legal persons: - company, - particulars of the representatives, - number of entry into the National Court Register (KRS), - Tax Identification Number (NIP), - Polish Business Registry Number (REGON), -registered address,
  • subject of the buyout,
  • (market) price, time limit for payment and release of the subject of the agreement,
  • method of payment.

Required documents:

  • identity card or passport,
  • copy of a land and mortgage register (if maintained),
  • report on the discount negotiations conducted with the council or town.

Costs

1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees. Contact our Notary’s Office to determine the notarial fee related to the real estate easement agreement.

2. Court fees depend on the types of entries made in accordance with the Act of 28 July 2005 on court costs in civil cases.

3. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.