Notarial Deed in Poland (Akt Notarialny): What to Expect, Costs & Process

The notarial deed in Poland — akt notarialny — is the cornerstone of every real estate transaction in the country. Unlike many jurisdictions where a private written contract suffices to transfer property ownership, Polish law requires all real estate transfers to be executed before a notary. Without a notarial deed, no ownership transfer takes place — regardless of what any private agreement says.

This guide explains exactly what the notarial deed process looks like, what it costs, what documents you need, and how foreign buyers can complete the entire process remotely through a Power of Attorney.

Why Is the Notarial Deed Mandatory in Poland?

Polish law has required notarial form for real estate transactions since the Civil Code was enacted. The rationale is legal certainty: a notary is a public officer who verifies the identity of parties, confirms their legal capacity, ensures both sides understand the transaction, and creates an official public record.

The practical consequence for buyers is that if you sign a private sale agreement (“umowa przedwstępna” or preliminary agreement), you have not yet purchased the property — you have only created an obligation to purchase. The actual ownership transfer requires the notarial deed.

Key Facts: Notarial Deed in Poland

The Role of the Notary (Notariusz)

The Polish notary is a private professional who holds a public mandate. Unlike lawyers who represent one party, the notary is a neutral officer of the law who serves both parties and the public interest. Their responsibilities include:

• Verifying the identity and legal capacity of all parties
• Checking the title chain and Land Register entries
• Drafting the notarial deed based on the agreed terms
• Reading the deed aloud in its entirety (in Polish)
• Ensuring all parties understand the content
• Collecting the PCC tax, notary fee, and court registration fee from the buyer
• Filing the application to register the ownership change in the Land Register

The notary does not protect your interests specifically — they are neutral. This is why foreign buyers are strongly advised to have their own legal counsel (a conveyancing lawyer) review the draft deed and all underlying documentation before the signing day.

Step-by-Step: The Notarial Deed Process

Here is what the notarial deed process typically looks like when buying an apartment in Poland as a foreigner:

1. Pre-signing legal review — Your lawyer reviews the draft deed prepared by the notary, checks the Land Register (Księga Wieczysta), verifies the seller’s ownership chain, and confirms no encumbrances exist.
2. Document collection — Passport/ID, PESEL (if obtained), proof of payment method, and any additional documents required by the notary.
3. Signing day — Both buyer and seller (or their attorneys-in-fact) appear at the notary’s office. The notary reads the entire deed aloud. A sworn translator interprets for any party who does not speak Polish.
4. Payment — The purchase price is typically transferred to an escrow account or the seller’s account on the signing day. The notary collects PCC tax, their fees, and the court registration fee from the buyer.
5. Land Register registration — The notary files the ownership transfer application (Wniosek wieczystoksięgowy) to the relevant court on the same day. Registration typically takes 1–6 months.

Notary Fees in Poland: How Much Does It Cost?

Notary fees (taksa notarialna) are set by the Minister of Justice’s regulation and represent maximum rates — notaries may charge less but not more. The fee is calculated on a sliding scale based on the transaction value:

All fees are subject to 23% VAT. In addition to the notary fee, the buyer pays: PCC tax (2%) or the VAT portion on primary market purchases, a court registration fee of PLN 200 (new entry) or PLN 150 (change of owner on existing entry), and the cost of a sworn translator if applicable.

The Preliminary Agreement (Umowa Przedwstępna)

Before the final deed, buyers and sellers often sign a preliminary agreement — either in notarial form or as a private written contract. The key difference matters enormously:

• Notarial preliminary agreement — Gives the buyer the right to compel the seller to complete the sale (rościowe roszczenie). If the seller refuses, the court can issue a judgment replacing the deed.
• Private written preliminary agreement — Only creates an obligation to conclude the final deed. If the seller backs out, the buyer can only claim damages and the return of the deposit — not enforce the sale.

CGO Legal always recommends the notarial form for preliminary agreements when dealing with high-value or complex transactions, particularly where the buyer is abroad and cannot immediately attend the final signing.

Buying Remotely: Can the Deed Be Signed Without Me?

Yes — through a notarized Power of Attorney (pełnomocnictwo). You grant your Polish lawyer the authority to sign the notarial deed on your behalf. The PoA itself must be notarized — either at a Polish consulate abroad or before a local notary with an Apostille. Once the PoA is in place, your lawyer attends the signing, and you can purchase the property without setting foot in Poland.

Frequently Asked Questions

Notarial Deed in Poland: Practical Preparation Checklist for Foreign Buyers

Foreign buyers often arrive at a Polish notary’s office underprepared — not because the requirements are complicated, but because no one explained them clearly in advance. The notarial deed process in Poland has specific documentation requirements that differ from what buyers may be used to in the UK, US, Germany or France. Getting this right before the appointment prevents delays and avoids the cost of rescheduling.

Documents typically required from a foreign buyer at the notarial deed signing:

• Valid passport or national ID — the notary must verify your identity. Non-EEA nationals should bring their passport. Make sure it is valid and not expiring within 6 months.
• PESEL number (Polish personal identification number) — required for the Land Register entry. Foreign buyers can obtain a PESEL number through the local municipality (urząd gminy) or, in some cases, through the notary’s office itself. CGO Legal assists clients with PESEL applications as part of the conveyancing process.
• NIP number (tax identification number) — required if you are purchasing as a company or if the transaction has a business dimension. Individual buyers may also be asked to provide it.
• Sworn translator — if you do not speak Polish, a certified sworn translator (tłumacz przysięgły) must attend the entire deed reading. You cannot sign a document you do not understand. CGO Legal arranges certified translation for all our foreign clients.
• Power of Attorney (if signing through a representative) — must be in notarial form, apostilled or legalised if executed abroad. See our detailed guide on Power of Attorney for property purchase in Poland.
• Proof of funds or mortgage agreement — not required by law, but the notary or seller’s counsel may request confirmation that payment can be made on the day.

After the Notarial Deed: What Happens Next

Signing the notarial deed in Poland transfers legal ownership to the buyer. However, several administrative steps follow before the transaction is fully concluded:

Land Register update (wpis do księgi wieczystej). Immediately after signing, the notary files an application with the relevant district court to update the Land and Mortgage Register. This is a formal court procedure — the actual update can take anywhere from a few days to several months, depending on the court’s workload. You are the legal owner from the moment the deed is signed, but the register will not yet reflect this during the processing period. This discrepancy is normal and does not affect your ownership rights.

PCC tax remittance. If PCC applies (secondary market purchases), the notary collects the tax on the day of signing and remits it to the tax office within 7 days. No separate action is required from the buyer. See our full guide on PCC tax when buying property in Poland.

Notifying the housing cooperative or building administrator. If the apartment is located in a housing cooperative (spółdzielnia mieszkaniowa) or managed by a condominium association (wspólnota mieszkaniowa), the buyer should notify the administrator of the ownership change and begin making ongoing maintenance contributions (opłaty eksploatacyjne) in their name.

Utility transfers. Electricity, gas, water and telecommunications contracts are typically in the seller’s name. These need to be transferred to the buyer — either through formal contract transfer or by terminating the seller’s contracts and opening new ones in the buyer’s name.

Tax registration. If you intend to rent the property, you must register with the relevant tax office and declare rental income. CGO Legal can advise on the most tax-efficient rental income structure for non-resident landlords.

Official Sources

• Polish Civil Code — Article 158 (notarial form requirement) — ISAP
• Notarial Law Act of 14 February 1991 — ISAP
• Electronic Land and Mortgage Register — ekw.ms.gov.pl

Related reading: Power of Attorney for property purchase in Poland | PCC tax when buying property in Poland | Land Register in Poland — Księga Wieczysta guide