Notarial deed when buying a flat from a developer in Poland (akt notarialny): what it contains

When you buy a flat under construction from a developer, you sign two notarial deeds: first the developer agreement, and after the unit has been handed over – the agreement establishing separate ownership of the unit and transferring it to you. Only this second deed, together with the entry in the land and mortgage register, makes you the owner. Below we explain what the deed transferring ownership must contain, what to check in the draft deed, which documents to bring to the notary's office and what to do after signing – with a worked calculation for a flat from our offer.

Key facts

• For a flat under construction there are 2 notarial deeds: the developer agreement and the agreement transferring ownership. For a completed flat – usually one.
• Separate ownership of the unit arises at the moment of the entry in the land and mortgage register; the notary files the application electronically no later than on the day of the deed.
• The maximum notary fee for the deed of transfer is ½ of the rate from § 3 of the regulation – for a price of 662 405 zł that is 1 709,81 zł net (+23% VAT).
• Court fees at the deed: 100 zł for opening the land and mortgage register and 200 zł for registering ownership; with a mortgage, 200 zł for registering the mortgage.
• After the deed you have 14 days to file the IN-1 property tax information.

Two notarial deeds when buying a flat from a developer

The Developer Act requires a notarial deed for the developer agreement (Art. 40(1)). That agreement, however, is only an obligation: the developer promises to build the building, establish separate ownership of the unit and transfer it to you, and you promise to pay the price (Art. 5(6)). Your claim is entered in the land and mortgage register of the property on which the project is built (Art. 38).

You sign the second deed – the agreement establishing separate ownership of the unit and transferring it to the buyer – after the building has been put into use and after the handover inspection of the flat. The Act says explicitly that the transfer of rights is preceded by a handover inspection of the unit, carried out in your presence (Art. 41(1)–(2)). The Civil Code adds that an agreement transferring ownership concluded in performance of an earlier obligation must mention that obligation (Art. 158 of the Civil Code) – so in the deed you will find a reference to your developer agreement.

If you are buying a unit that is already completed, the developer concludes the agreement transferring ownership with you straight away (the agreements under Art. 2(1)(2) or (3) of the Act). How the developer agreement differs from a preliminary agreement and when each appears is described in the article Developer agreement vs preliminary agreement, and the rules of the developer agreement itself – in the guide Polish developer agreement (umowa deweloperska) 2026.

What does the notarial deed transferring ownership of a flat contain?

Some of the elements are required by the Notary Law (Art. 92 § 1): the date and place of drawing up, the notary's details, the parties' details (for individuals also their parents' first names and place of residence), the parties' statements with reference to the documents presented, a statement that the deed was read out, accepted and signed, and the signatures. If the buyer is a foreigner, the deed also states their citizenship. The notary must also enter in the document the amount of the fee charged, the taxes and the charges, with the legal basis (Art. 89 § 2).

The rest is set by the Act on the Ownership of Premises. The agreement establishing separate ownership of a unit must state the type, location and area of the unit and of the ancillary rooms (for example a storage room), as well as the share in the common property (Art. 8(1)). That share is the ratio of the area of your unit with its ancillary rooms to the total area of all units (Art. 3(3)) – it determines, among other things, your share of the costs of the common areas. An annex to the deed is the floor plan of the storey with the unit marked (Art. 2(5)), and the fact that the unit meets the conditions of independence is confirmed by a certificate from the starost (Art. 2(3)).

Element of the deed	What to watch for
Parties and attorneys	Details from the ID card or passport, correct parents' names; the authority of the person signing for the developer (KRS, power of attorney).
Description of the unit	Unit number, floor, number of rooms, usable area – consistent with the as-built measurement and the handover report.
Ancillary rooms	A storage room or cellar entered as part of the unit; a parking space – in what form (a share in the garage, a right of exclusive use).
Share in the common property	A fraction calculated under Art. 3(3) of the Act on the Ownership of Premises; compare it with the floor plan and the area.
Price and its payment	The final amount after settling the area; the developer's statement that it has received the whole price; any extra payments and refunds.
Encumbrances	The consent of the developer's bank to establish ownership of the unit free of encumbrances – the new register for the unit is to be free of its mortgage.
Land register applications	Opening the register for the unit, registering your ownership, and with a mortgage – registering the bank's mortgage.
Costs	Who pays the notary fee and charges; the notary fee cannot exceed the maximum rate.

The draft notarial deed – what to check before the visit

Ask the developer or the notary's office for the draft deed a few days before the date. On the day of signing the notary reads out the deed and must make sure you understand its content (Art. 94 § 1), but then it is hard to calmly compare the figures with the developer agreement and the handover report. Corrections are also possible at the deed itself (Art. 94 § 2), but negotiations at the notary's office often end with the date being postponed.

Floor area and settling the price difference

In agreements concluded since 13 February 2026 the price of the unit is set as the product of the usable area and the price per 1 m² (Art. 5a of the Developer Act). The Act does not, however, say how to settle the difference between the area in the agreement and the as-built measurement – your developer agreement does that (often through a tolerance threshold and an extra payment or refund at the price per m²). So compare the area and the final price in the draft deed with that clause. If you changed the layout of the walls, the area may have shifted – more on this in the article Tenant changes at the developer (zmiany lokatorskie) (in Polish).

Example: a 2-room flat for 662 405 zł with an area of 40,8 m² (the median price and area of a 2-room flat in Wrocław according to TM Invest offer data, as of 27.09.2026) comes to about 16 235 zł per m². If the measurement shows 41,2 m², that is 0,4 m² (about 1%) more, and the agreement provides for settlement at the price per m², the extra payment will be about 6 494 zł. For 0,4 m² less – you should get back the same amount. Check that this amount follows from the agreement and not from a new price list.

The developer's bank mortgage

The land under a development is sometimes encumbered with a mortgage of the bank financing the construction. That is why, when it starts sales, the developer must already have that bank's consent to establish separate ownership of the unit free of encumbrances and to transfer it to you after the full price is paid (or a commitment to give it) – the document is an annex to the developer agreement (Art. 25(1)–(2)). The lack of such consent gives you the right to withdraw from the agreement within 60 days of concluding it (Art. 43(1)(8) and (5)). In the draft deed check whether the consent is cited and whether the land register application covers separating the unit without carrying over the developer's mortgage. How to read the sections of the register is explained in the article Land and mortgage register – how to check it online.

Consistency with the developer agreement and the prospectus

The unit number, the standard, the ancillary rooms and the parking space should match the developer agreement and the information prospectus. Also check that the deed does not introduce new obligations, for example extra charges or easements.

Do not want to compare the draft deed with the agreement yourself? We will check the draft deed and the developer's documents – we will point out discrepancies with the developer agreement and the provisions worth asking about before you sign.

How to prepare for the notarial deed – documents and checklist

The notary must establish your identity on the basis of the documents provided for by law (Art. 85 § 1–2 of the Notary Law) and will refuse to draw up a deed acquiring real estate if your PESEL number is restricted (Art. 85a § 1). If you restricted your PESEL, lift the restriction before the visit – in the mObywatel app or at an office.

• A valid ID card or passport – for every person buying.
• The PESEL number, and for foreigners also a residence document – details in the article PESEL, NIP and bank account for buying a flat.
• An extract of the developer agreement, any annexes and the handover report.
• Confirmations of payments into the escrow account – the whole price must be paid.
• With a mortgage – the loan agreement and the documents the bank requires to establish the mortgage.
• If someone signs for you – a power of attorney in the form of a notarial deed (on the power of attorney when buying).
• If you do not know Polish – an interpreter; the notary translates the deed personally or with the help of an interpreter (Art. 87 § 1(1)). When a sworn translator is needed is explained in the article Sworn translator at a Polish notary.

"Before the deed" checklist:

• You have the draft deed at least a few days before the date.
• The area and the final price agree with the measurement and the area-settlement clause.
• Defects from the handover report have been removed, or you know how the developer handled them.
• The consent of the developer's bank to establish ownership free of encumbrances is cited in the deed.
• You know the amount of the notary fee, VAT, court fees and extracts – and who pays them.
• Your lending bank knows the date of the deed and has prepared the mortgage documents.
• Your PESEL is not restricted and your ID document is valid.

Do not put the date off indefinitely: if, despite two written summonses served at least 60 days apart, you do not appear for the handover or for the signing of the deed, the developer may withdraw from the agreement, unless force majeure was the obstacle (Art. 43(8)). We describe the whole handover process in the article Handover of a flat from a developer.

How long does signing the notarial deed take and how much does it cost?

The visit itself usually takes about an hour – most of the time goes on reading out the deed and questions to the notary. A deed with a mortgage, an attorney or an interpreter takes longer.

The Act does not split the costs of the agreement transferring ownership between the parties (the mandatory split in half applies only to the developer agreement – Art. 40(2)), so the agreement decides; most often the buyer pays. The parties are jointly liable to the notary for the fee (Art. 89 § 1 of the Notary Law). The rates and calculation rules are discussed in detail in the articles Notary fees when buying a flat in Poland 2026 and Court fees when buying a flat.

Item	Basis	Flat for 662 405 zł
Maximum notary fee (½ of the § 3 rate)	§ 3 and § 6(16) of the regulation	1 709,81 zł net
23% VAT on the fee	VAT Act	393,26 zł
Opening the land and mortgage register for the unit	Art. 44(1)(1) of the Court Costs Act	100 zł
Registering ownership	Art. 42(1) of the Court Costs Act	200 zł
Total for a cash purchase		2 403,07 zł
With a mortgage: registering the mortgage	Art. 42(1) of the Court Costs Act	+200 zł

The notary may charge less than the maximum rate – ask about the fee when you agree the date. The court fees are collected at the deed and passed on to the court together with the application.

The agreement transferring ownership in our offer – completed and under construction

Whether you face one deed or two depends on the stage of the development. According to TM Invest offer data, as of 27.09.2026:

City	Completed developments	Developments under construction	Available flats in completed developments	Median price of a 2-room flat
Warsaw	37	36	673	755 824 zł
Wrocław	24	21	428	662 405 zł

In a completed development you usually sign the agreement transferring ownership straight away – you move in sooner, but you pay the whole price at once. In a development under construction you pay in instalments according to the schedule, and you wait for the second deed until construction is finished. Current flats can be found in the catalogues new flats in Warsaw and new flats in Wrocław.

What happens after signing the notarial deed?

• Extracts of the deed – you receive them at the notary's office; an extract has the legal force of the original (Art. 109 of the Notary Law), and the original stays with the notary.
• The land and mortgage register – the notary files the application electronically no later than on the day of the deed (Art. 92 § 4). The court opens a register for the unit and enters you as the owner; separate ownership of the unit arises with the entry (Art. 7(2) of the Act on the Ownership of Premises), and the entry takes effect from the moment the application was filed. With a mortgage, the bank's mortgage also arises only with the entry. How to check the status of the application and the content of sections I–IV is shown in the article Land and mortgage register – how to check it.
• Property tax – within 14 days, file the IN-1 information at the city office; the rates for Warsaw and Wrocław are in the article Property tax on a flat 2026 (in Polish).

Frequently asked questions

Summary

The deed transferring ownership closes the purchase of a flat from a developer. It contains the description of the unit and ancillary rooms, the share in the common property, the price after settling the area and the applications to the land and mortgage register. You will catch the most errors by reading the draft deed a few days earlier: check the area and any extra payment, the consent of the developer's bank to establish ownership free of encumbrances, and the costs. After signing, keep an eye on the entry in the land and mortgage register and the 14-day deadline for IN-1.

Want to be sure the deed matches the agreement? We will check the draft deed, the developer agreement and the developer's documents and point out the provisions that need clarifying. And if you are still choosing a flat – we will help you buy it from a developer, usually with no commission for you, because the fee is typically paid by the developer.

Legal status as of September 2026. The calculations are indicative, and the article does not constitute legal advice.

Sources

• Act on the protection of the rights of a purchaser of a residential unit or a single-family house and on the Developer Guarantee Fund (in Polish) – consolidated text, Dz.U. 2026 item 880 (Art. 5, 5a, 25, 38, 40, 41, 43).
• Act – Notary Law (in Polish) – consolidated text, Dz.U. 2026 item 614 (Art. 85, 85a, 87, 89, 92, 94, 109).
• Act on the Ownership of Premises (in Polish) – consolidated text, Dz.U. 2026 item 232 (Art. 2, 3, 7, 8).
• Act – Civil Code (in Polish) – consolidated text, Dz.U. 2026 item 795 (Art. 158).
• Act on Land and Mortgage Registers and Mortgages (in Polish) – consolidated text, Dz.U. 2026 item 1066 (Art. 29, 67).
• Regulation of the Minister of Justice on the maximum rates of the notary fee (in Polish) – consolidated text, Dz.U. 2024 item 1566 (§ 3, § 6, § 7, § 12).
• Act on Court Costs in Civil Cases (in Polish) – consolidated text, Dz.U. 2025 item 1228 (Art. 42, 44).
• Act on Local Taxes and Charges (in Polish) – consolidated text, Dz.U. 2025 item 707 (Art. 6(6)).
• Flat prices: TM Invest developments catalogue, as of 27.09.2026.