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.


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.