Selling an Apartment Before a Notary in Warsaw – Step by Step

Apartment Sale Agreement

The legal order in force in our country imposes specific rigors on citizens in the case of transactions transferring the ownership of real estate, including residential premises. These rigors determine both the form of the agreement itself and its substantive provisions, and the safe conclusion of a notarial deed requires the completion of precisely defined formalities. Practicing this profession with passion and dedication for over ten years, I ensure with the utmost attention to detail that the rules set out in the Act of April 23, 1964, are strictly observed. According to Article 535 of the Civil Code: “By a contract of sale, the seller undertakes to transfer the ownership of a thing to the buyer and to deliver the thing to him, and the buyer undertakes to collect the thing and to pay the seller the price.“

Buying an Apartment with a Mortgage

Modern market realities mean that for many of you, acquiring your own home is inextricably linked with the need to obtain external financing. As a reliable civil law notary in Warsaw, I perfectly understand that finalizing a transaction involving a bank can cause understandable anxiety. With my help, however, this multi-stage process becomes fully predictable and transparent.

• Preliminary agreement before a notary – This is usually the first, critical step on the way to your own place on earth. Although the regulations do not require the form of a notarial deed in this case, maintaining it is the most powerful weapon protecting your interests. This document is often absolutely necessary for the financial institution to even begin the credit procedure.
• Mortgage entry – After obtaining a positive decision from analysts and signing the final agreement (selling an apartment before a notary in downtown Warsaw guarantees the smooth flow of these formalities), it becomes necessary to properly secure the receivables. At your request, I draft and send the appropriate land and mortgage register application to the competent court department with the utmost care.
• Submission to enforcement – Banks almost always require borrowers to submit a declaration of voluntary submission to enforcement pursuant to Article 777 of the Code of Civil Procedure. This sounds very severe, although I always explain to you in detail all the consequences of this provision.

Selling an Apartment Exclusively Before a Notary

The acquisition of one’s own property must obligatorily take place on the basis of a contract drafted in the form of a notarial deed. According to the letter of the law, the transfer of ownership in ordinary written form is absolutely void and cannot be the basis for making changes to the land and mortgage register. When it comes to selling an apartment before a notary, I become the guarantor of the rule of law and the safety of the entire transaction. These requirements bind both parties, although the seller usually bears more obligations. The fundamental duty of the owner is to provide the appropriate documents, allowing for a thorough conclusion of the entire procedure. For people looking for a professional civil law notary in Warsaw, my firm, located in Śródmieście in an atmospheric townhouse on Emilii Plater Street, guarantees full transparency and clear communication of every legal step.

Different Requirements Depending on the Type of Apartment

In legal parlance, the colloquial term “apartment” functions as “residential premises,” which is specified by the Act on Ownership of Premises of June 24, 1994 (§ 2 sec. 2). This definition indicates that residential premises are a space within a building, separated by permanent walls, intended for the permanent residence of people. For a practicing notary, Śródmieście constitutes a natural working environment, pulsating with the rhythm of the capital, but in my offices, you will always find an atmosphere of peace and full professionalism. As part of my daily practice, I handle various transactions, including:

• apartments constituting separate ownership,
• cooperative ownership rights to premises (currently seen slightly less often),
• cooperative tenant rights to premises,
• municipal apartments.

Depending on the legal form, the range of required documents differs. It is worth strongly mentioning that in the case of a municipal apartment, its sale is simply impossible, because the municipality remains its actual owner, and the person holding the allocation only has the status of a user.

Sale of an Apartment Constituting Separate Ownership

The buyer of premises with the status of separate ownership becomes its lawful and undisputed owner. They gain the right to a separate part of the building, simultaneously becoming a co-owner of common areas, i.e., staircases, facades, the roof, or adjacent green areas. The owner is also entitled to a fractional share in the land on which the building is situated. Possessing full ownership rights allows for the unrestricted disposal of one’s property. Such premises can be successfully rented, sold, or bequeathed in a will, and any ownership changes must be absolutely reflected in the land and mortgage registers.

Energy Performance Certificate

When approaching the conclusion of the contract, I obligatorily require the submission of an energy performance certificate, which becomes an inseparable attachment to the deed. The lack of this document raises the risk of questioning the validity of our activities, and a severe fine of up to PLN 5,000 can be imposed on the seller. An energy passport is prepared based on a thorough assessment of the facility’s demand for energy necessary for heating, ventilation, domestic hot water preparation, air conditioning, or lighting. The reliable preparation of this certificate requires the auditor to take into account a number of technical guidelines. This document is prepared using the calculation method (assuming standard operation) or the consumption method (based on historical consumption). Its issuance is usually requested by the building owner or manager.

Documents Needed When Selling an Apartment Before a Notary

The catalog of documents determining the successful drafting of the deed is mainly determined by the form of real estate ownership. I provide clear and reliable guidelines already during the first consultation—in person, by phone, or by email.

Regardless of the specific nature of the apartment, basic information includes:

• Details of the parties to the agreement – first names, last names, and parents’ first names.
• Residential address – current place of residence of the appearing parties.
• Marital status – along with any official certification of a marital property agreement.
• Identity document – the number of a valid ID card or passport presented.
• PESEL number – necessary for identification in state systems.
• Original power of attorney – in the event that an authorized representative acts on behalf of a party.

Additionally, the parties to the transaction must provide documents and information necessary to prepare the agreement, the list of which depends on the type of apartment ownership.

1. Documents for the sale of an apartment constituting a separate property with a land and mortgage register

• Land and mortgage register number,
• Determining the basis for acquiring the apartment by presenting one of the following documents:
  • Extract of the notarial deed of the sale or donation agreement,
  • Final court order declaring the acquisition of the inheritance,
  • Registered certificate of inheritance,
  • Certificate from the Head of the Tax Office stating that the inheritance and donation tax has been paid, that the acquisition is exempt from tax, or that the tax liability has expired due to the statute of limitations – in a situation where:
    • The acquisition took place by way of inheritance or adverse possession,
    • The acquisition took place by way of a donation, donor’s instruction, free abolition of co-ownership, and legitim after January 1, 2007.
• Determining the market value of the apartment,
• Presenting a revitalization certificate from the Municipal Office stating that the property is not located in a revitalization area or a Special Revitalization Zone,
• Presenting a certificate from the administration/housing community office on the amount of debt or lack thereof in respect of rent and other fees,
• Presenting a certificate confirming there are no persons registered at the premises,
• Presenting an energy performance certificate,
• Presenting an extract from the register of premises,
• Presenting a preliminary sale agreement, if signed,
• Defining the conditions and date of handing over the apartment.

2. Documents for the sale of an apartment constituting a cooperative ownership right to premises (cooperative apartment)

• Certificate from the cooperative regarding the vested right to the premises,
• Land and mortgage register number (extract from the land and mortgage register), if established,
• Determining the basis for acquiring the apartment by presenting one of the following documents:
  • Extract of the notarial deed of the sale or donation agreement,
  • Final court order declaring the acquisition of the inheritance,
  • Registered certificate of inheritance,
  • Certificate from the Head of the Tax Office stating that the inheritance and donation tax has been paid, that the acquisition is exempt from tax, or that the tax liability has expired due to the statute of limitations – in a situation where:
    • The acquisition took place by way of inheritance or adverse possession,
    • The acquisition took place by way of a donation, donor’s instruction, free abolition of co-ownership, and legitim after January 1, 2007.
• Determining the market value of the apartment,
• Presenting a revitalization certificate from the Municipal Office stating that the property is not located in a revitalization area or a Special Revitalization Zone,
• Presenting a certificate from the cooperative on the amount of debt or lack thereof in respect of rent and other fees,
• Certificate confirming there are no persons registered at the premises,
• Extract from the register of premises,
• Preliminary sale agreement, if signed,
• Defining the conditions and date of handing over the apartment.

Tax on Civil Law Transactions (PCC) Upon the Sale of an Apartment

During the finalization of the transaction, acting as a payer on behalf of the State Treasury, I collect the tax on civil law transactions (PCC) from the purchasing party. According to the Act of September 9, 2000, real estate trading on the secondary market is subject to a 2% tax. However, if the selling party is an active VAT taxpayer, this transaction is exempt from PCC rigors, instead being subject to the goods and services tax (VAT) at the appropriate rate. The tax base here is the market value.

Understated Property Price

Running a notarial practice, I do not directly verify the validity of financial arrangements between the parties; however, tax officials oversee this with the utmost strictness. If, in the opinion of the tax authority, the declared value grossly deviates from market realities, the parties will soon be summoned to correct it accordingly. In the absence of an agreement, the office relies on the opinion of an independent appraiser. If the newly established amount exceeds the one in the deed by more than 33%, then unfortunately the buyer bears the costs of the expertise, and the tax is paid on this higher amount. Similar rigorous verification mechanisms also occur when it comes to selling a plot of land before a notary, and in each of these cases, I make sure that all your declarations are properly legally profiled.

Selling an Apartment Before a Notary – Price in 2026

The fees for the services I provide are precisely regulated by the ordinance of the Minister of Justice on the maximum rates of the notarial fee. Despite the fact that upper limits exist, each time I determine the total cost of the service in a highly individualized manner, based on a thorough analysis of the documentation you submit.

Components of Notary Costs When Selling an Apartment

I make every effort to ensure that the costs you incur in connection with the performed notarial act are clear and complete. A full, very legible list of fees for a sale agreement consists of:

• Notarial fee – constituting my direct remuneration.
• Application fee – inextricably linked to the necessary land and mortgage register proceedings.
• Court fee – the amount due for entries in appropriate registers.
• Taxes – PCC and VAT collected from you and remitted by the notary.
• Cost of extracts – statutorily amounting to PLN 6 for each commenced page of the drafted document.

The Amount of the Notarial Fee When Selling an Apartment

The national legislator provided that half of the basic established fee rate applies to apartment trading. This is outlined as follows:

• PLN 100 for an apartment value up to PLN 3,000,
• PLN 100 + 3% of the surplus over PLN 3,000 for an apartment value above PLN 3,000 up to PLN 10,000,
• PLN 310 + 2% of the surplus over PLN 10,000 for an apartment value above PLN 10,000 up to PLN 30,000,
• PLN 710 + 1% of the surplus over PLN 30,000 for an apartment value above PLN 30,000 up to PLN 60,000,
• PLN 1,010 + 0.4% of the surplus over PLN 60,000 for an apartment value above PLN 60,000 up to PLN 1,000,000,
• PLN 4,770 + 0.2% of the surplus over PLN 1,000,000 for an apartment value above PLN 1,000,000 up to PLN 2,000,000,
• PLN 6,770 + 0.25% of the surplus over PLN 2,000,000, but not more than PLN 10,000 or PLN 7,500 (for the 1st tax group) for an apartment value above PLN 2,000,000.

To better illustrate the subject, let’s use an example: If you plan to purchase an elegant apartment worth PLN 900,000, the notarial fee will amount to PLN 2,185 net. This is exactly half of the amount of PLN 1,010 increased by PLN 3,360, which is 0.4% of PLN 840,000 (i.e., the surplus over PLN 60,000).