When a permit from the Ministry of the Interior (MSWiA) is required, how to check the land and mortgage register and what the transaction costs are.

Citizens and companies from the European Economic Area and Switzerland buy real estate in Poland on the same terms as Poles. Some buyers from outside the EEA need a permit from the Minister of the Interior and Administration.
What to check before signing
- the land and mortgage register: owner, mortgages, easements
- the local zoning plan
- arrears in charges and taxes
- building and occupancy permits
Koszty
On secondary market purchases a 2% tax on civil law transactions is usually payable; when buying from a developer, VAT is included in the price. On top of that come the notary fee and court fees.
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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