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.

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.