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,


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.