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Donation (gift)

There are three types of donation objects related to real estate in Poland and these are as follows:
1. Donation of land property
2. Donation of residential premises (a flat or apartment)
3. Donation of cooperative ownership of premises

Pursuant to the act on acquisition of real estate by foreigners, every foreigner from outside the European Economic Area (this area includes European Union countries, Iceland, Liechtenstein and Norway) and Switzerland, who intends to purchase real estate in Poland, should obtain prior permission from the Minister of Internal Affairs and Administration.

This permission is not required if you are buying:

  1. separate [in legal meaning] residential premises;
  2. premises or a share in premises intended for a garage – if you are receiving it for residential purposes;
  3. real estate - if a receiver has lived in Poland for at least 5 years from obtaining a permanent residence permit or residence permit of a EU long-term resident;
  4. real estate that will become a part of community property - if a spouse is a Polish citizen and you have both lived in Poland for at least 2 years from obtaining a permanent residence permit or residence permit of a EU long-term resident;
  5. real estate from a person who has owned it for at least 5 years and a receiver is entitled to inherit from that person on the day of purchase (e.g. daughter, son or grandson);

Remember that you need to have a permit to purchase real estate also in the cases mentioned above, if you purchase real estate located in the frontier zone and agricultural land with an area of more than one hectare.
Any donation agreements made without the required permit are invalid under the Polish law!

Donation of land property

Such real estate can be developed or not, however, only land is the object of donation, and everything that is on it is its component part and cannot be donated separately.
All land properties in Poland are recorded and registered by:
1) county offices (starostwo powiatowe), which issues excerpts from the land register,
2) departments of land and mortgage register of district courts which keep the land and mortgage register for a given place.

Donation of residential premises


Every residential premises in Poland have their own land and mortgage register that is kept by a competent district court.
Please note that a land and mortgage register is kept separately for the premises and separately for the building and the area where the premises are located.
Together with accepting donation of the residential premises, the donation receiver becomes the owner of the share in a common part (i.e. the building and the surrounding area).


Donation of cooperative ownership of premises


It is a legal form of owning premises, where a housing cooperative is the owner of premises and a natural person acquires only the right to its unlimited use. This right is subject to inheritance and applies to both the owners and their family. In practice, therefore, it does not differ from the ownership of the premises described above.
A land and mortgage register may or may not be established for such a right.
When donating such a right, it is necessary to present to the notary a certificate from the Housing Cooperative (Spółdzielnia) confirming the donor’s right to the premises.


A donation tax only if the acquirer is not a close family of the donor (children, parents, grandparents, grandchildren, siblings). In other cases, the tax depends on the value of the donation and the degree of consanguinity.
Court fees for entry in the land and mortgage register
A notary fee quoted individually and depending on the donation object
A notary fee for preparing an application to the court of PLN 200 net.
Costs of an extract from the deed of PLN 6 net per page, prepared for the parties to the agreement and for the relevant state offices.



We will send you a specific list of documents in English that are necessary to draw up a donation agreement, together with their Polish names and the indication of an office that issues such a document, after sending us the land and mortgage register number of the property.
After the agreement is concluded, the notary will inform all necessary institutions, which keep relevant registers, about this transaction on your behalf. So there is no need for you to go to any other offices and deal with them directly!