A Polish civil-law notary — mandatory for all property transfers, company formations, and inheritance proceedings. The notarial deed (akt notarialny) is the legally binding instrument for real estate transactions in Poland.
In Poland, the notariusz (notary) is a civil-law notary appointed by the Ministry of Justice. Unlike common-law countries where solicitors handle conveyancing, Polish property transfers must be executed in the form of a notarial deed (akt notarialny) prepared and authenticated by a notary. Without a notarial deed, a property transfer has no legal effect. The notary acts as an independent public official who verifies the identity of the parties, confirms their legal capacity, checks the land register, and witnesses the signing.
The Polish notary plays a central role in the property purchase process. Before the deed, they verify the extract from the Księga Wieczysta (land register) to confirm ownership and any encumbrances; check the seller's tax compliance (to confirm no outstanding tax charges on the property); collect the applicable civil law transaction tax (PCC — podatek od czynności cywilnoprawnych) of 2% of the purchase price; and register the transfer with the land register immediately after signing. The notary's fee (taksa notarialna) is regulated by law based on the transaction value.
Polish notarial fees are set by the Minister of Justice and are capped at specified rates based on the property value. For a property worth 500,000 PLN, the maximum notarial fee is approximately 2,370 PLN + VAT (23%). Additional costs include court registration fees for the land register entry (200 PLN for ownership, 200 PLN per mortgage), the PCC tax (2% of price for resale properties), and the notary's copy fees. New-build purchases from VAT-registered developers attract 8% VAT on the purchase price instead of PCC.
For non-residents purchasing Polish property, it is practical to grant a power of attorney (pełnomocnictwo) to a Polish lawyer to act at the notarial deed on your behalf. The power of attorney itself must be executed in notarial form — either at a Polish notary or at a Polish embassy or consulate abroad, with an Apostille if executed outside Poland. This allows you to complete the purchase without travelling to Poland.
Notaries in Poland also handle company formations (spółki), wills (testamenty), inheritance proceedings (stwierdzenie nabycia spadku), and matrimonial property agreements. In contentious inheritance cases, the court handles the proceedings, but uncontested successions can be handled efficiently before a notary with a notarial deed of certification of succession (akt poświadczenia dziedziczenia), which is faster than court proceedings.
In Poland, the convention is that the buyer typically chooses the notary, since the buyer bears most of the notarial fees. Either party may propose a notary; the other party has the right to object if they have a legitimate reason. In practice, the buyer's lawyer usually coordinates the notary appointment.
For resale property purchases, the notary collects PCC (civil law transaction tax) at 2% of the purchase price. New-build purchases from developers are VAT-liable (8% for residential properties) — in this case, no PCC is due. The notary also collects their own fee (taksa notarialna) and court fees for land register registration.
Yes. By granting a notarial power of attorney (pełnomocnictwo notarialne) to your Polish lawyer, they can sign the deed on your behalf. The power of attorney must be notarised — either at a Polish notary in Poland, at a Polish embassy/consulate abroad, or before a foreign notary with an Apostille. Your lawyer will advise on the most practical option for your location.
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