Land and mortgage register, MSWiA permit, PCC and the notary: a step-by-step purchase for foreign nationals and companies.
Introduction
Citizens and companies from the EEA and Switzerland buy real estate in Poland like Poles. Some buyers from outside the EEA need a permit from the Minister of the Interior and Administration.
How it works
- checking the land and mortgage register, the zoning plan and any arrears
- preliminary agreement, often in the form of a notarial deed
- final agreement at a notary and entry in the land and mortgage register
- PCC of 2% on the secondary market or VAT included in the developer’s price
Why it matters and what is important
The biggest risks are encumbrances in the register, missing consents and unclear plot boundaries. A check before signing costs little compared with the price.
Related services
AssetsReal estateBuying and renting offices, warehouses and apartments in Poland, with no surprises in the land and mortgage register.TransactionsTransactionsCommercial and investment agreements and financing for mid-sized companies, in Polish and English.
Related information
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
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