A foreign citizen acquiring the ownership right or the right of perpetual usufruct of real estate and a foreigner acquiring or taking up shares or stocks in commercial companies based in the territory of Poland which are owners or perpetual users of real estate located in Poland require a permit from the Minister of the Interior and Administration, unless the exemptions provided for in Article 8(1) or (2) of the Act on acquisition of real estate by foreign nationals apply. 

In order to obtain the permit, the foreigner must submit a relevant application. There are no readily available models for the application. The application should be drawn up pursuant to the information provided in:

• the Act on acquisition of real estate by foreign nationals (Journal of Laws of 2017, item 2278)
• the Act of 16 November 2006 on stamp duty (Journal of Laws of 2020, item 424, as amended)
• Regulation of the Minister of the Interior of 20 June 2012 on detailed information and types of documents to be submitted by foreigners applying for a permit to acquire real estate (Journal of Laws of 2012, item 729).

The original proof of stamp duty payment must be submitted with the permit application /or any other application/.

Pursuant to Article 6(1) of the Act of 16 November 2006 on stamp duty (Journal of Laws of 2020, item 424, as amended), the obligation to pay the stamp duty arises upon filing an application for a permit, for a certificate, for submitting a power of attorney to the case or performing other activities subject to stamp duty. Stamp duties should be paid by bank transfer to the following bank account number, at the cashier’s desk of the Taxpayer Service Centre or at the cashier’s desks of the District Offices of the capital city of Warsaw.

Payment should be made to the capital city of Warsaw 

by transfer to the account No: 21 1030 1508 0000 0005 5000 0070  

Taxpayer Service Centre
ul. Obozowa 57
01-161 Warsaw

or via cash payment:

at the cashier’s desk of the Taxpayer Service Centre
ul. Obozowa 57
01-161 Warsaw

or at the cashier’s desks of the District Offices of the capital city of Warsaw.

This application must be accompanied by the original proof of payment of the due stamp duty.

The amount of stamp duty

• permit issued to a foreign citizen for the purchase of real estate, shares, stocks – PLN 1,570
• promissory note – PLN 98
• other decision to which the provisions of the Code of administrative procedure apply – PLN 10
• power of attorney – PLN 17
• issuing a certificate – PLN 17

As of the date of submitting the application the outstanding stamp duty constitutes tax arrears, which accrues interest, a fact that will be communicated by the tax authority competent for the proceedings. If the stamp duty is not paid by the specified deadline, it is to be reimbursed pursuant to Article 261 § 1 and 2 of the Code of administrative procedure. 

Conditions for obtaining the permit

The Minister of the Interior issues a permit upon a foreigner’s application, if:

• the purchase of real estate by the foreigner does not pose any risk to state defence, security or public order and is not in contradiction to social policy and public health considerations
• the foreign person proves that there are circumstances which confirm their ties with the Republic of Poland.

Pursuant to Article 1a(2) of the Act on acquisition of real estate by foreign nationals, the circumstances confirming the foreigner’s ties with the Republic of Poland may include, in particular:

• having Polish nationality or being of Polish origin
• a marriage entered into with a citizen of the Republic of Poland
• holding a permanent or temporary residence permit (except for the permit referred to in Article 176 and Article 181(1) of the Act of 12 December 2013 on foreigners) or a long-term resident’s EU residence permit
• membership of a managing body of the entrepreneurs being legal entities or commercial companies without legal personality based in Poland, controlled by foreign persons
• conducting economic or agricultural activity in the territory of the Republic of Poland in accordance with the provisions of the Polish law

Pursuant to Article 1a(5) of the Act on acquisition of real estate by foreign nationals, the area of real estate acquired by the foreigner to satisfy their living needs cannot exceed 0.5 ha, and in the case of acquisition of real estate for the purposes of business or agricultural activity conducted in Poland, the area of real estate should be justified by the actual needs resulting from the nature of the activity.

Application for a permit to acquire real estate and documents to be submitted with the application

A correctly prepared application shall include the following elements:

1. Details of the applicant:
   • for a natural person – given name, family name, country of origin and address
   • for a legal entity and/or a company without legal personality – name, registered office address, the object of the business, the names of the members of the management board, as well as information on the shareholders, including:
   • for a natural person – given name, family name, country of origin and address
   • for a legal entity and/or a company without legal personality – name, registered office address and a number of votes held at a meeting of partners or a general meeting by the different shareholders, expressed in percentages.
2. Details of the real estate acquired:
   • in the case of land property (this also applies to the acquisition of a share in the land property) – the legal title to the property being acquired, street, town, municipality and voivodeship, number of the registered plot, area in hectares, land and mortgage register number and development characteristics
   • in the case of a residential or commercial unit – the number of the building and unit, street, town, municipality and voivodeship, the usable area of the unit in square metres and the share in the common property on which the unit is located (in the form of a fraction), together with the indication of appurtenant premises, if any, their designation and area, the number of the registered plot constituting a common property for the unit being purchased, its area expressed in ha, legal title, number of the land and mortgage register kept for the unit, and if the unit was not separated, then the land and mortgage register kept for the plot of land constituting common property
3. Details of the transferor:
   • for a natural person – given name, family name and address
   • for a legal entity – name and registered office address
4. Designation of the type of a legal event, on the basis of which the acquisition of real estate is to take place (e.g. sale/gift contract)
5. Purpose of the acquisition of real estate (e.g. housing) and where the acquisition of real estate is to take place for the purposes of business or agricultural activity pursued – also the planned method of using real estate, including investment projects planned to be implemented there
6. Source of funds for the acquisition of real estate (e.g. mortgage loan agreement, loan agreement, remuneration under the employment contract, gifts received and funds from property sales, etc.)
7. Specification of whether the acquisition of real estate will add to the personal assets of the applicant, or to the assets the applicant shares with their spouse

 

If the application concerns more than 15 plots of land, it requires submitting a list of real estate being acquired, constituting an integral part of the application, drawn up pursuant to Annex 2 to the aforementioned Act. The list of real estate should also be sent on an electronic storage device or via e-mail to the address of the Department for Permits and Licences of the Ministry of the Interior and Administration waii@mswia.gov.pl.

If a foreigner who is a natural person applies for a permit to acquire real estate in order to satisfy their living needs (that is for any purpose other than their personally pursued economic or agricultural activity), they should indicate whether they already own or are a perpetual user of other real estate located in Poland and provide data concerning said properties and justify their purchase.

The application should be submitted with the following documents (in original or a copy certified to be true to the original by a notary public or by an attorney in fact being a legal adviser, advocate, patent attorney or tax adviser):

1. documents to confirm the foreign citizen’s ties with the Republic of Poland (e.g. a valid residence card, a copy of the marriage certificate, civil-status documents, a decision allowing a change of citizenship, documents confirming the actual conduct of economic activity in one’s own name, residence permits and Polish Card)
2. a valid identity document of the applicant – in the case of natural persons (e.g. passport, or residence card), an excerpt from the relevant register or records – in the case of legal entities
3. documents describing the real estate, dated no longer than 6 months before the application was submitted:
   • excerpt from the land and mortgage register or certificate from the set of documents, issued by the General Court or the Central (National) Land and Mortgage Register Information Retrieval Office. A copy of the land and mortgage register may be printed out independently via the ICT system (after first applying to the Central (National) Land and Mortgage Register Information Retrieval Office for permission to print it) so as to allow for it to be verified against the data contained in the central database of land and mortgage registers, pursuant to Article 364(4) of the Act on land and mortgage registers and on mortgage or a certificate from a set of documents
   • an extract from the land register together with an excerpt from the register map
   • a list of land changes, final decision approving the division or consolidation of the property – where the property being acquired was the result of such consolidation or division
   • a certificate on the purpose of the real estate in the local spatial development plan currently in force or a certificate on the absence of a plan and a valid decision on the location of a public purpose investment, or a decision on development conditions, if the purpose of the real estate has been established by the aforementioned decision
   • If the application concerns a residential unit or business premises, an extract from the land and mortgage register for the unit or business premises should be sent, and if no such register for the unit or business premises is kept – an extract from the land and mortgage register for the land on which the unit or business premises is located and an excerpt from the land register.
4. valid statement of the transferor (person transferring an asset or rights) expressing the will to transfer the real estate to a foreigner, containing detailed information on the real estate in question – valid as of the date of issuing the decision deciding on the case (this statement may take any written form, as well as the form of a notarial deed)
5. in the case of foreign nationals being legal persons: documents dated no longer than 3 months before the application was submitted, indicating the possession of funds for the purchase of real estate and the possibility of financing activity, that is:
   • certificate from the relevant tax office, stating that the applicant is not in arrears on payments of budgetary receivables
   • certificate from the relevant social insurance institution, stating that the applicant does not fall behind with payments of contributions to the Social Insurance Fund (ZUS)
   • certificate from a bank keeping the base account for the applicant or their shareholder, indicating the amount of funds held as well as their creditworthiness and payment capability, in order to demonstrate the ability to finance the planned investment in the property in question
6. documents confirming the source of funds for the acquisition of real estate (e.g. printout from the applicant’s bank account, certificate from the bank on the account balance, contract of employment, PIT declaration, loan agreements, loan promises, gift contracts or property sale contracts, etc.)

 

Moreover, the authority may request other documents necessary for the case to be considered.

Documents in a foreign language should be submitted along with their translations into Polish, prepared by a sworn translator.
The documents may be submitted in original or a copy certified to be true to the original by a notary public or by an attorney in fact being a legal adviser, advocate, patent attorney or tax adviser.

Detailed requirements concerning the content of the application and the form of documents attached thereto can be found in the aforementioned Regulation of the Minister of the Interior of 20 June 2012 on detailed information and types of documents to be submitted by foreigners applying for a permit to acquire real estate (Journal of Laws of 2012, item 729).

Exemptions from the obligation to obtain permits for all foreign citizens, regardless of their citizenship or registered office

Exemptions from the obligation to obtain a permit from the minister competent for internal affairs for the acquisition of real estate are laid down in Article 8(1) of the Act. Pursuant to the aforementioned regulation, a permit is not be required for:

1. acquisition of an individual living accommodation as defined in the Act of 24 June 1994 on ownership of accommodations (Journal of Laws of 2000 No 80, item 903, as amended) and acquisition of a separate business premises intended for garages or share in such premises, if it relates to satisfying the housing needs of the purchaser or owner of real estate or separate residential premises
2. acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years after being granted a permanent residence permit or EU’s long-term residence permit
3. acquisition by a foreigner, being a spouse of a Polish citizen and residing in the Republic of Poland for least 2 years after being granted a permanent residence permit or EU’s long-term residence permit, of real estate that as a result of the acquisition shall constitute spousal joint property
4. acquisition of real estate by the foreigner, if on the day of the acquisition there is entitlement to intestate succession from the real estate seller and the real estate seller has been the owner or perpetual user thereof for at least 5 years
5. acquisition of real estate by a legal person and non-corporate commercial company based in the territory of the Republic of Poland, controlled by foreign nationals for its statutory purposes, of undeveloped real estate whose total area in the entire country does not exceed 0.4 ha in cities
6. acquisition of real estate by the foreigner, being a bank and also mortgagee, through taking over the ownership of real estate as a result of an unsuccessful auction under enforcement proceedings
7. acquisition of shares by a bank based in the territory of the Republic of Poland and controlled by foreign nationals in relation to the bank’s claims resulting from the conduct of banking operations or shares in a company, which is a foreign entity or will become one following the purchase of its shares, while simultaneously being the owner or perpetual user of real estate in the territory of the Republic of Poland

 

The exemptions from the obligation to obtain the aforementioned permit for the acquisition of real estate do not apply to real estate located in the border area and agricultural land of the area exceeding 1 ha.

Acquisition of real estate, shares and stocks by foreign nationals from the European Economic Area and the Swiss Confederation

Pursuant to Article 8(2) of the Act on acquisition of real estate by foreign nationals, the acquisition of real estate, as well as purchase of stocks and shares in companies who are owners or perpetual users of real estate in Poland, foreign nationals from the European Economic Area and the Swiss Confederation shall not carry the obligation to obtain a permit from the minister competent for internal affairs.

Acquisition of real estate by way of succession

The provisions of the Act on acquisition of real estate by foreign nationals do not apply to the acquisition of real estate by way of inheritance or specific bequest by persons entitled to intestate succession, meaning that in this case obtaining a permit is not necessary. Exemption from the obligation to obtain a permit refers both to the acquisition of real estate by way of intestate succession as well succession based on last will, provided that the persons appointed as heirs based on the last will are considered intestate heirs as well. The group of intestate heirs shall be determined based on the testator’s lex patriae. The obligation to obtain a permit for the acquisition of real estate by way of succession applies only to the last will-based succession by foreign citizens not included in the group of intestate heirs.

Acquisition or purchase of shares or stocks in the commercial company based in the territory of the Republic of Poland

Foreigners, with the exception of foreign nationals from the European Economic Area and the Swiss Confederation, are required to obtain a permit for the acquisition or purchase of shares or stocks in a commercial company based in the territory of the Republic of Poland, being an owner or perpetual user of real estate located in the territory of the Republic of Poland.

Namely, pursuant to Article 3e (1 and 2) of the Act on acquisition of real estate by foreign nationals, the permit is required for:

1. the acquisition or purchase by a foreigner of shares or stocks in a commercial company based in the territory of the Republic of Poland, as well as any other legal transaction concerning shares or stocks, requires a permit issued by the Minister of the Interior, if as a result the company being an owner or perpetual user of real estate in the territory of the Republic of Poland becomes a controlled company
2. the acquisition or purchase by a foreigner of shares or stocks in a commercial company based in the territory of the Republic of Poland, being an owner or perpetual user of real estate in the territory of the Republic of Poland, requires a permit issued by the Minister of the Interior, if this company is a controlled company and shares or stocks are acquired or taken up by a foreigner not being a shareholder or stockholder of the company.

Territorial scope of the Agreement on the European Economic Area in the context of Article 8(2) of the Act on acquisition of real estate by foreign nationals

The Agreement on the European Economic Area was concluded on 2 May 1992 in Oporto. Currently, the parties to the agreement are: the European Union, the Member States of the European Union and Norway, Iceland and Liechtenstein. In accordance with Article 126(1) of the EEA Agreement, it shall apply to the territories in which the Treaty establishing the European Community (now the Treaty on the Functioning of the European Union) is applied and under the conditions laid down in that Treaty, as well as to the territories of Iceland, Liechtenstein and Norway.

The Treaty on the Functioning of the European Union and the EU Treaty are the Union’s foundations and are of equal legal power. The territorial scope of application of the Treaties is determined by Article 52 of the Treaty on the European Union, according to which both Treaties shall apply to the Member States of the European Union, and Article 355 of the Treaty on the Functioning of the European Union, which contains detailed provisions on the territorial application of both Treaties.

1. Pursuant to Article 355(1) of the Treaty on the Functioning of the European Union the provisions of the Treaties shall apply to Guadeloupe, French Guiana, Martinique, Réunion, Saint-Barthélemy, Saint-Martin, the Azores, Madeira and the Canary Islands. In view of the above, entities with their headquarters in the aforementioned regions fall under the scope of Article 8(2) of the Act on acquisition of real estate by foreign nationals, meaning that they shall not be required to carry a permit from the minister competent for Internal Affairs.
2. Pursuant to Article 355(2) of the Treaty on the Functioning of the European Union the overseas countries and territories listed in Annex II to the Treaty are subject to special arrangements for association with the European Union set out in Part Four of the Treaty. These are non-European countries and territories that have special relations with Denmark, France, the Netherlands and the United Kingdom, including the Netherlands Antilles (Bonaire, Curaçao, Saba, Sint-Eustasius, and Sint-Marten) and the British Virgin Islands. The Treaty rules for the association of the overseas countries and territories with the European Union are made more specific in the Council Decision 2001/822/EC of 27 November 2001 on the association of the overseas countries and territories with the European Community – “Overseas Association Decision”, issued pursuant to Article 187 of the Treaty establishing the European Community (now Article 203 of the Treaty on the Functioning of the European Union) (OJ L 314 of 30 November 2001, p. 1), which remained in force until 2011. It should be pointed out that in the preamble to the Overseas Association Decision the Council of the European Union stated explicitly that, though not third countries, the OCTs do not form part of the single market (point 6) and that the general provisions of the Treaty and the legislation deriving therefrom do not automatically apply to the overseas countries and territories, except by explicit provisions to the contrary. In light of the above and the fact that overseas countries and territories associated with the European Union are not bound by the Treaty on the Functioning of the European Union, they are also exempted from the scope of the Agreement on the EEA. Therefore, entrepreneurs from OCTs associated with the European Union are exempted from the scope of Article 8(2) of the Act on acquisition of real estate by foreign nationals. This is on account of them not being considered entities from the EEA. Thus, in principle they must obtain a permit for the acquisition of real estate, shares and stocks.
3. Pursuant to Article 355(3) of the Treaty on the Functioning of the European Union, the provisions of the Treaties shall apply to the European territories whose external relations are the responsibility of a Member State. In practice, this provision only applies to Gibraltar, which is located on the south edge of the Iberian Peninsula and is a dependent territory of the United Kingdom. In 1973, it joined the United Kingdom in accessing the European Economic Community (later European Community), and subsequently to the European Union in 1993. Due to the fact that Gibraltar is covered by the provisions of the Treaties, this territory is also bound by the provisions of the Agreement on EEA. Therefore, entities headquartered in Gibraltar, based on the Act on acquisition of real estate by foreign nationals, fall under the scope of Article 8(2) of the Act on acquisition of real estate by foreign nationals, meaning that they are not required to carry a permit.
4. Isle of Man and the Channel Islands (that is Jersey and the archipelago of islands considered part of the so-called Bailiwick of Guernsey) are dependencies of the United Kingdom. They are not part of the United Kingdom, but are politically dependent on it. The ambit of the Treaties with regard to these territories is specified in Article 355(5)(c) of the Treaty on the Functioning of the European Union. Pursuant to the aforementioned provision, the Treaties shall apply to the Channel Islands and the Isle of Man only to the extent necessary to ensure signed on 22 January 1972. The territories listed are therefore not part of the European Community, which consequently exempts them from being bound by the Agreement on EEA. In the implementation of the arrangements for those islands set out in the Treaty concerning the accession of new Member States to the European Economic Community (later European Community, presently the European Union) and to the European Atomic Energy Community light of the above, entrepreneurs headquartered in the Isle of Man and Channel Islands are not EEA entrepreneurs, and thus are exempted from the scope of Article 8(2) of the Act on acquisition of real estate by foreign nationals. In principle, they must then obtain a permit from the minister competent for Internal Affairs for the acquisition of real estate, shares and stocks.