What Exactly is Occasional Tenancy?
- Statutory definition and legal regulations – This institution was regulated in detail in Chapter 2a of the Act of June 21, 2001, on the protection of the rights of tenants, municipal housing stock, and on amending the Civil Code (specifically in Article 19a and subsequent articles) (Tenant Protection Act). The right to conclude such an agreement is granted exclusively to owners who are natural persons and do not conduct business activities in the field of renting premises. The property that is the subject of the agreement must serve exclusively to satisfy the housing needs of the tenant.
- Written form requirement – The act explicitly mandates that the agreement itself be concluded in writing under the pain of nullity (ad solemnitatem). Any arrangements made orally are completely ineffective in this case. Working as a civil law notary in Śródmieście, I often point this out to clients who frequently focus solely on the notarial declaration of submission to enforcement, forgetting the rigors for the base document itself.
- Time limits – The legal relationship must be established for a fixed term, but no longer than 10 years. The legislator intentionally did not provide the possibility of concluding an agreement for an indefinite period in this matter, which constitutes a solid protection for the owner against being permanently tied to a tenant.
- Financial issues and security deposit – The regulations precisely define the permitted cash flows. For the lease, the owner may only collect rent and charges completely independent of them (e.g., utility supplies, waste disposal), unless the parties explicitly stipulate otherwise in the agreement. Moreover, the conclusion of the deed may be conditional upon the tenant paying a security deposit to secure claims for potential damage to the premises. The deposit cannot exceed six times the monthly rent and is subject to statutory return within a month from the date of vacating the apartment, naturally after deducting the landlord’s outstanding receivables.

Differences Between Occasional Tenancy and Standard Tenancy
The fundamental difference is the clearly strengthened protection of the landlord’s rights. In this special procedure, the process of removing a burdensome tenant is simplified to the maximum.
| Feature | Occasional Tenancy | Standard Tenancy |
|---|---|---|
| Subject of the lease | Exclusively residential premises | Any real estate and movable property |
| Duration | Always for a fixed term (up to 10 years) | For a fixed or indefinite term |
| Owner protection | Simplified and fast eviction procedure | Standard, usually lengthy procedure |
| Eviction | No requirement to provide social housing | Possibility of granting social housing (which suspends eviction) |
| Termination | Strict rules resulting from the Act | Greater freedom in shaping the conditions |
Mandatory Elements of the Agreement
For the agreement to produce the intended legal effects, it must absolutely contain statutory attachments. The lack of any of them means that the agreement is treated by law as a standard lease. This clearly follows from Article 19a, point 2 of the Tenant Protection Act. The following, in particular, must be attached to the occasional tenancy agreement for the premises:
- A declaration by the tenant in the form of a notarial deed, in which the tenant submitted to enforcement and undertook to vacate and hand over the premises used under the occasional tenancy agreement within the deadline indicated in the demand referred to in Article 19d sec. 2;
- An indication by the tenant of another premises where they will be able to reside in the event of the execution of the obligation to vacate the premises;
- A declaration by the owner of the premises or a person holding a legal title to the premises referred to in point 2 or sec. 3, expressing consent to the residence of the tenant and persons living with them in the premises indicated in the declaration; at the landlord’s request, a declaration with a notarized signature is attached.
Sample Occasional Tenancy Agreement with Attachments – Downloadable Files
Below, I provide you with a sample occasional tenancy agreement along with attachments, which can be freely downloaded in the universal DOCX format. However, I want to emphasize very clearly that this is exclusively exemplary text for illustrative purposes. Every transaction on the real estate market has its own specific nature and individual conditions.
- Necessary consultation – For this reason, an agreement of this type must always be consulted with a specialized lawyer. As a civil law notary in downtown Warsaw, I am happy to help verify such a document and reliably adapt its provisions to your specific situation. Only such an approach guarantees full legal and financial security.
[Download Sample Occasional Tenancy Agreement – DOCX file][Download Occasional Tenancy Agreement, Attachment 1 (Handover Protocol) – DOCX file][Download Occasional Tenancy Agreement, Attachment 2 (Indication of another premises by the tenant) – DOCX file][Download Occasional Tenancy Agreement, Attachment 3 (Declaration of the premises owner) – DOCX file]
Among the shared files, there is no declaration of submission to enforcement, as this document is prepared by a notary.
The Notary’s Role in the Occasional Tenancy Procedure
The agreement itself between the parties is drafted in standard written form. My role comes down to drafting the declaration of submission to enforcement in the form of a notarial deed. This document is signed at the firm exclusively by the tenant themselves – the presence of the landlord is not required at this point. The remaining attachments may take standard written form, although I always recommend the official notarization of signatures to avoid later disputes.
Occasional Tenancy Procedure Step by Step
- Establishing terms and preparing the agreement: Finding a tenant and precisely establishing the financial conditions. Drafting the main lease agreement in standard written form.
- Gathering declarations regarding the substitute premises: Obtaining from the tenant an indication of the substitute address (Attachment 2) and the written consent of the owner of that property to accept the tenant (Attachment 3).
- The tenant’s visit to the notarial firm: Required identity document and previously prepared lease agreement. The tenant appears in person before the notary to sign the declaration of submission to enforcement in the form of a notarial deed.
- Notification to the tax office: Deadline: 14 days from the start of the lease. The owner has an absolute obligation to report the fact of concluding such an agreement to the competent tax office.
Occasional Tenancy and the Sale of an Apartment
You often ask me how an active agreement affects potential plans to sell the real estate. When it involves the sale of an apartment, a notary proceeds with such a transaction without any obstacles – it is fully permissible. According to the regulations, the buyer steps into the rights and obligations of the previous landlord. The same overriding principle of transparency of encumbrances applies when the subject of the transaction is the sale of a plot of land; a notary always ensures that the parties are aware of existing agreements and the rights of third parties.
Taxes on Renting an Apartment Under an Occasional Tenancy Agreement
- Rental income – is taxed on general principles of the lump-sum tax on registered revenues (rates of 8.5% and 12.5%). A necessary condition to benefit from the protection is reporting the fact of concluding the agreement to the tax office.
Occasional Tenancy – Cost of a Notary in 2026
Notarial costs for occasional tenancy include:
- Notarial fee for drafting the notarial deed of the declaration of submission to enforcement: Its amount is 1/10 of the minimum wage and changes every year. In 2025, the fee results from the minimum wage of PLN 4,806 and amounts to PLN 480.60 net for a declaration for one person. If more than 1 person submits to enforcement, please contact the Firm in advance to confirm the notary’s remuneration. After including VAT, the fee is PLN 591.14 gross. Additionally, one extract – PLN 29.52 gross, which ultimately gives a total cost of PLN 620.66 gross.
- Alternatively, the notarial fee for certifying the signature of the owner of the substitute premises: PLN 20 net.
- Cost of extracts: PLN 6 net for each page.
- VAT tax (23%).