Buyer's due diligence checklist for Poland
Buyer's due diligence checklistSprawdzenie stanu prawnego nieruchomości przed zakupem
The documents and checks a buyer of an existing flat or house in Poland should get before signing the preliminary agreement and paying a deposit: land register, seller and spouse, planning and pre-emption, debts, occupants, energy certificate, taxes and the permit for some foreigners.
Use it from the first viewing until you sign the preliminary agreement. Read the land register yourself as soon as you have its number. Ask the seller for the certificates below before you pay any deposit. The notary checks the register and the seller's documents again before the deed of sale, but by then your deposit is already paid.
Reviewed October 28, 2026. Not legal advice. Have a notary or lawyer check your case before you sign.
Key facts
- Applies to
- Whole country
- Land register
- Public. Nobody can rely on ignorance of its entries or of the notices of pending applications (land register act art. 2).
- Public faith of the register
- Protects a good-faith buyer for value who relies on the register (art. 5 and 6). A notice or a warning (ostrzeżenie) removes it (art. 8).
- Energy performance certificate
- The seller must hand it over at the deed. Valid 10 years. The buyer cannot waive it (energy act art. 11 and 14).
- Zoning decision (WZ)
- A decision on development conditions that became final on or after 1 January 2026 expires 5 years later (planning act art. 64c).
- Earlier zoning decisions
- The 5-year limit does not apply to decisions final before 1 January 2026 (act of 7 July 2023, art. 62).
- New zoning decisions
- Since 1 September 2026, a WZ on a new application needs a general plan (plan ogólny) in force (act of 7 July 2023, art. 59 ust. 3).
- Municipal pre-emption
- The sale is conditional, and the municipality has 1 month from notice to buy first (Civil Code art. 598 § 2; property act art. 109).
- Breach of pre-emption
- An unconditional sale in breach of a municipality's statutory pre-emption right is void (Civil Code art. 599 § 2).
- Agricultural land
- As a rule only an individual farmer can buy agricultural property of 1 ha or more (agricultural system act art. 2a).
- Transfer tax (PCC)
- 2% on a sale not charged with VAT. A VAT-exempt sale still bears it. The notary collects it (PCC act art. 2 pkt 4 and art. 7).
- PCC first-home exemption
- Each buyer is an individual who never held a flat, house or cooperative right to one. Narrow inherited-share exception (art. 9 pkt 17).
- PCC on a sixth flat
- A buyer of the sixth or a later flat in buildings on one plot also pays 6% PCC on it (PCC act art. 7a).
The checklist
Title and land register
Current content of the land register, all four sectionsKsięga wieczysta (działy I-O, I-Sp, II, III, IV)
Notices of pending applications in the registerWzmianki o wnioskach
A notice shows that an entry is waiting, for example a new owner or a mortgage.
Seller's identity, marital status and property regimeDowód osobisty, akt małżeństwa, umowa majątkowa małżeńska
Joint property of spouses can be sold only with the other spouse's consent (Family and Guardianship Code art. 37).
Basis of the seller's ownershipPodstawa nabycia (akt notarialny, postanowienie o stwierdzeniu nabycia spadku, akt poświadczenia dziedziczenia)
An heir proves ownership with the court decision or notarial certificate of inheritance. All heirs sign unless the estate was divided.
Certificate from the cooperative for a cooperative ownership rightZaświadczenie ze spółdzielni mieszkaniowej o przysługującym prawie
The certificate confirms who holds the right and whether fees are paid. Such a right may have no land register.
Land, building and planning
Extract and map from the land and building cadastreWypis z rejestru gruntów i budynków, wyrys z mapy ewidencyjnej
Planning status of the plotWypis i wyrys z miejscowego planu zagospodarowania przestrzennego albo decyzja o warunkach zabudowy
Building permits and completion for the house or any extensionPozwolenie na budowę, zawiadomienie o zakończeniu budowy lub pozwolenie na użytkowanie
Unauthorised works can lead to proceedings by the building control authority and make a loan or resale harder.
Statutory pre-emption rightsPrawo pierwokupu gminy (art. 109 ustawy o gospodarce nieruchomościami), Krajowego Ośrodka Wsparcia Rolnictwa
Listed cases include unbuilt land bought from the state or a municipality, public-purpose land, monuments and revitalisation areas.
Agricultural status of the landNieruchomość rolna
As a rule only an individual farmer can buy agricultural property of 1 ha or more. Check the plan and the cadastre before you sign.
Debts, charges and occupants
Certificate of no arrears from the homeowners' association or the cooperativeZaświadczenie o braku zaległości w opłatach
Shows that service charges are paid. Ask also for the latest resolutions on works and fees.
Bank statement of the mortgage debt and consent to delete the mortgageZaświadczenie banku o wysokości zadłużenia i promesa zgody na wykreślenie hipoteki
Lets the notary direct part of the price to the bank and have the mortgage deleted from section IV.
Certificate that nobody is registered as residentZaświadczenie o braku osób zameldowanych
A registered person who still lives in the property can delay your move-in. Agree a date for the seller to deregister everyone.
Any lease or loan for use of the propertyUmowa najmu, umowa użyczenia
The buyer takes over an existing lease and may be unable to end it early (Civil Code art. 678).
Perpetual usufruct fee, if the land is held in perpetual usufructOpłata roczna z tytułu użytkowania wieczystego
Some flats and houses stand on land in perpetual usufruct. Check the land register and ask for proof the fee is paid.
Energy and condition
Energy performance certificateŚwiadectwo charakterystyki energetycznej
Independent technical inspectionOdbiór techniczny, ekspertyza budowlana
No law requires it. It finds damp, faulty installations and structural defects that the seller may not disclose.
Buyer's own position
Permit for a foreign buyerZezwolenie Ministra Spraw Wewnętrznych i Administracji
Tax position on the purchasePodatek od czynności cywilnoprawnych (PCC)
The notary collects PCC on a resale between private parties. A new flat from a VAT-registered seller bears VAT in the price instead.
Loan offer and its deadlineDecyzja kredytowa
Fix a loan deadline in the preliminary agreement that leaves time before the deed.
Formalities
A due diligence list is a checklist by nature. Polish law sets no single form for it.
- You do not sign this checklist.
- The land register is public and free to read online with its number. A certified extract costs a court fee.
- The seller orders the certificates from the homeowners' association or the cooperative, the municipality and the bank.
- The planning extract comes from the municipality (gmina), and the cadastral extract from the district office (starostwo).
- Hand copies to the notary who will draw up the deed.
Common mistakes
- Reading only section II of the land register. Section III shows claims, pre-emption rights, leases and enforcement. Section IV shows mortgages.
- Ignoring a notice (wzmianka) of a pending application. It can change the owner or add a charge.
- Trusting a printout the seller brings. Read the current register online on the day you sign and again before the deed.
- Buying a cooperative ownership right (spółdzielcze własnościowe prawo do lokalu) without the cooperative's certificate. Such a right may have no land register.
- Assuming a plot with a zoning decision can get a new one. Since 1 September 2026, a municipality without a general plan cannot issue a WZ on a new application.
- Ignoring a tenant. You cannot end early a written fixed-term lease with a certified date if the tenant has possession (Civil Code art. 678).
- Skipping the arrears certificate from the homeowners' association or the cooperative. Ask also whether the association has voted works that owners must fund.
- Forgetting the permit. A foreigner from outside the EEA and Switzerland who buys land or a house without a required permit makes a void purchase.
Legal basis
- Ustawa z dnia 6 lipca 1982 r. o księgach wieczystych i hipotece (Dz.U. 2026 poz. 1066), art. 2, 3, 5, 6, 8 and 16
- Ustawa z dnia 29 sierpnia 2014 r. o charakterystyce energetycznej budynków (Dz.U. 2024 poz. 101), art. 11 and 14
- Ustawa z dnia 27 marca 2003 r. o planowaniu i zagospodarowaniu przestrzennym (Dz.U. 2026 poz. 538), art. 64c
- Ustawa z dnia 7 lipca 2023 r. o zmianie ustawy o planowaniu i zagospodarowaniu przestrzennym oraz niektórych innych ustaw (Dz.U. 2023 poz. 1688), art. 59 ust. 3 and art. 62, with the dates as amended by Dz.U. 2025 poz. 527 and Dz.U. 2026 poz. 781
- Ustawa z dnia 21 sierpnia 1997 r. o gospodarce nieruchomościami (Dz.U. 2026 poz. 399), art. 109 (municipal pre-emption)
- Kodeks cywilny (Dz.U. 2026 poz. 795), art. 597 to 599 (pre-emption) and art. 678 (lease survives a sale)
- Ustawa z dnia 11 kwietnia 2003 r. o kształtowaniu ustroju rolnego (Dz.U. 2026 poz. 941), art. 2a
- Ustawa z dnia 24 marca 1920 r. o nabywaniu nieruchomości przez cudzoziemców (Dz.U. 2017 poz. 2278), art. 1 and 8
- Ustawa z dnia 9 września 2000 r. o podatku od czynności cywilnoprawnych (Dz.U. 2026 poz. 191), art. 2 pkt 4, art. 7, art. 7a and art. 9 pkt 17