Property sale agreements in Wrocław
The sale of a flat, house or plot of land must be made by notarial deed. We explain how to prepare for the agreement, which documents are needed and how much the deed costs.
A property sale agreement must be concluded in the form of a notarial deed (akt notarialny) – otherwise it is invalid (Article 158 of the Civil Code). The notary checks the legal status of the property and the identity and capacity of the parties, collects taxes and fees and, after the agreement is signed, files an electronic application for entry in the land and mortgage register (księga wieczysta).
What property can be bought or sold before a notary?
- a flat held as separate ownership (with its own land and mortgage register),
- a cooperative ownership right to a flat – including one for which no land and mortgage register has been established,
- a house together with its plot,
- a building, agricultural or forest plot, as well as a share in a property, a garage or a parking space,
- the right of perpetual usufruct of land.
The procedure – step by step
Initial arrangements
You contact the office and provide: the type of property, the land and mortgage register number, the price, the method and date of payment (cash, bank transfer, mortgage loan) and the date of handover of the property.
Documents
You send scans of the documents by e-mail. The notary reviews the land and mortgage register and the seller’s title and, if necessary, indicates any missing certificates.
Draft deed
The office prepares a draft agreement and calculates the costs. The parties may comment on it before signing.
Signing
The notary reads the deed aloud, explains its content and effects, and collects the PCC tax and fees. The parties receive certified copies (wypisy) of the deed.
After signing, the notary files the land register application with the court electronically and sends copies of the deed to, among others, the authority maintaining the land and buildings register. A buyer who is a natural person should submit a property tax information form to the city or municipal office within 14 days.
Documents for a sale agreement
Minimum documents. Below is the minimum set of documents. We will give you the full list for your matter once you contact the office – it depends on the legal status and the circumstances. All document checklists →
Seller
- Identity card or passport
- Land and mortgage register number
- Document of acquisition of the property – notarial deed, court decision confirming acquisition of an inheritance, or certificate of successionTogether with a certificate from the tax office if the property was acquired by inheritance or gift less than 5 years ago.
- Cooperative flat – certificate from the housing cooperative
- Plot of land – extract from the land register, extract and map from the local zoning plan, or a certificate of the designated land use
- Energy performance certificate (for a building or flat)
- If there is a mortgage – a bank certificate stating the outstanding debt and the account number for repayment
- Certificates confirming no arrears in charges and no registered residents Not mandatory, but buyers often ask for them.
Buyer
- Identity card or passport
- If buying with a loan – the loan agreement and the documents required by the bank
- Information on marital status and marital property regime (e.g. prenuptial agreement)
Full printable checklist for selling a flat, house or plot →
Costs of a property sale agreement
| Item | Amount |
|---|---|
| Civil law transactions tax (PCC) | 2% of the market value of the property. It is not payable, among other cases, when buying from a developer (a transaction subject to VAT) and – if the conditions are met – when buying a first flat or house. |
| Notarial fee | Depends on the value of the property and may not exceed the maximum rate set by regulation; 23% VAT is added to the fee. |
| Court fees | PLN 200 for entry of ownership in the land and mortgage register; PLN 200 for entry of a mortgage; other entries according to the Act on Court Fees. |
| Certified copies of the deed | Depends on the number of pages of the deed and the number of copies. |
Maximum notarial fees (taksa notarialna)
Costs are determined individually at the office. The amounts below are the maximum fees permitted by law (net amounts, plus 23% VAT). The notary may charge less than the maximum.
| Value of the subject of the act | Maximum fee (net) |
|---|---|
| up to PLN 3,000 | PLN 100 |
| over PLN 3,000 up to PLN 10,000 | PLN 100 + 3% of the excess over PLN 3,000 |
| over PLN 10,000 up to PLN 30,000 | PLN 310 + 2% of the excess over PLN 10,000 |
| over PLN 30,000 up to PLN 60,000 | PLN 710 + 1% of the excess over PLN 30,000 |
| over PLN 60,000 up to PLN 1,000,000 | PLN 1,010 + 0.4% of the excess over PLN 60,000 |
| over PLN 1,000,000 up to PLN 2,000,000 | PLN 4,770 + 0.2% of the excess over PLN 1,000,000 |
| over PLN 2,000,000 up to PLN 5,000,000 | PLN 6,770 + 0.25% of the excess over PLN 2,000,000 |
| over PLN 5,000,000 | PLN 14,270 + 0.15% of the excess over PLN 5,000,000, in total no more than PLN 25,000; for acts between persons in tax group I – no more than PLN 15,000 |
| Other items in a sale | Maximum fee (net) |
|---|---|
| Filing the application for entry in the land and mortgage register | PLN 300 |
| Certified copy (wypis) of the deed | PLN 12 per page (pages 1–10), PLN 10 (pages 11–20), PLN 8 (from page 21) |
| Power of attorney for one act / for more than one act | PLN 100 / PLN 200 |
Legal basis: Regulation of the Minister of Justice of 28 June 2004 on maximum notarial fees, as amended by the Regulation of 13 October 2026 (Journal of Laws 2026, item 1370), in force from 5 November 2026. Reduced rates apply to certain agreements.
Preliminary agreement
If the parties cannot conclude the sale agreement immediately – for example because the buyer is waiting for a mortgage loan – they conclude a preliminary agreement. When made as a notarial deed, it offers stronger protection: either party may seek a court order to conclude the final agreement, and the buyer’s claim can be disclosed in the land and mortgage register. The agreement should state clearly whether the amount paid is a deposit (zadatek) or an advance payment (zaliczka) – the consequences of withdrawing from the agreement differ in each case.
Buying property with a mortgage
When buying with a mortgage loan, a mortgage in favour of the bank is usually established in the deed, and the price is paid by transfer from the loan after the agreement is signed. If the seller’s property is encumbered with a mortgage, part of the price is used to repay the seller’s loan, and the mortgage is removed on the basis of the bank’s consent. Please send the bank documents in advance – it is advisable to agree the loan disbursement dates with the office.
Buying from a developer
A developer agreement must be made in the form of a notarial deed. The notary checks, among other things, the information prospectus, the escrow housing account and the buyer’s safeguards under the Developer Act. Once the flat has been built, an agreement transferring ownership is concluded.
Points to bear in mind
Seller’s income tax. Selling a property before 5 years have passed, counted from the end of the year in which it was acquired, may give rise to personal income tax (PIT). The notary does not collect it – settling it is the seller’s responsibility.
Undeveloped and agricultural plots. For some properties a statutory right of pre-emption applies (e.g. for the municipality, the National Agricultural Support Centre or the State Treasury). In that case a conditional agreement is concluded first, and the agreement transferring ownership follows once the period for exercising the right of pre-emption has expired.
Foreign buyers. Citizens of countries outside the European Economic Area and Switzerland may buy a self-contained residential flat without a permit. Acquiring a house or a plot of land generally requires a permit from the Minister of the Interior and Administration (MSWiA). If you do not speak Polish, the deed is executed with the participation of a sworn translator.
Is your PESEL number restricted (zastrzeżony)? Lift the restriction before your visit. For many notarial acts – including property sales and mortgages – the notary checks whether the parties’ PESEL numbers are restricted. A restricted number may prevent the deed from being signed, and it cannot always be lifted at the office, e.g. without access to the mObywatel app.
You can lift the restriction temporarily – by choosing a date and time after which the number is automatically restricted again – or indefinitely:
- in the mObywatel app – immediately,
- on gov.pl – logging in with a trusted profile (profil zaufany), e-ID card, qualified signature or online banking,
- in person at any municipal office (urząd gminy) – with your ID card or passport; the service is free of charge.
It is best to do this the day before your visit and set the restriction to resume after the signing. Instructions on gov.pl (in Polish) →
Frequently asked questions about property sales
How long does signing a flat sale agreement at the notary take?
The visit itself usually takes about an hour – the notary reads the entire deed aloud and answers questions. Preparing the draft usually takes a few days from receipt of the complete set of documents.
Who pays for the notarial deed when property is sold?
The parties are free to agree how costs are shared. By custom, the buyer pays the notarial fee, the PCC tax and the court fees.
Can I sell a flat with a mortgage on it?
Yes. The agreement specifies what part of the price will be paid to the bank to repay the loan. A bank certificate stating the outstanding debt is required and, after repayment, the bank’s consent to removal of the mortgage.
Do both spouses have to be present at the sale?
If the property forms part of the spouses’ joint property, both spouses sign the agreement, or one of them signs under a power of attorney from the other made in the form of a notarial deed. When buying into joint property, the presence of one spouse is usually sufficient.
Does the notary check the land and mortgage register?
Yes. The notary reviews the current content of the land and mortgage register – the owner, encumbrances, mortgages and pending entries – as well as the document under which the seller acquired the property.