Selling a Flat After Divorce or Under Co-Ownership – How to Do It

Selling a flat after divorce requires the consent of both former spouses for as long as the flat belongs to them jointly – a divorce does not divide the property by itself. You have three routes: sell the flat together and split the money; divide the property (at a notary or in court) so that one of you takes over the flat and pays the other out; or, if you cannot agree, go for a court division, which may end in a forced auction. Below: the rules, costs, taxes and calculations for a 3-room flat.

Key facts

• During the marriage, selling a flat from joint marital property requires the consent of the other spouse (Art. 37 § 1 of the Family and Guardianship Code, "k.r.o."); after divorce, it requires the signatures of both former spouses before a notary.
• Once the joint property regime ends, the shares are in principle equal – 1/2 each (Art. 43 § 1 k.r.o.), unless the court sets them differently for important reasons.
• The court fee for an application to divide property is PLN 1000, or PLN 300 where the division plan is agreed; an application to terminate co-ownership costs the same.
• An agreement on the complete division of the former spouses' joint property is not subject to PCC (civil law transactions tax) – confirmed by the Director of the National Tax Information Service (KIS) in an interpretation of 22.05.2026.
• The 5-year period for tax on a sale runs from the end of the year in which the flat entered the joint property – not from the date of the division (Art. 10 sec. 6 of the Personal Income Tax Act, "PIT").

Joint property vs co-ownership – who can sell the flat after divorce

A flat bought during the marriage (without a prenuptial agreement) becomes part of the joint property (Art. 31 § 1 k.r.o.). While the joint regime lasts, neither spouse has "their own half" to sell, nor can either demand a division (Art. 35 k.r.o.). Selling or encumbering the flat requires the other spouse's consent (Art. 37 § 1 k.r.o.), and an agreement concluded without it depends on their later confirmation (Art. 37 § 2). If consent is refused, you can ask the court for permission where the good of the family requires it (Art. 39 k.r.o.).

A final divorce (as well as separation or an agreement on separate property) ends the statutory joint regime, but it does not divide the property automatically. Until the division, the rules on joint inherited property and the division of an estate apply accordingly (Art. 46 k.r.o.). In practice this means that:

• selling the whole flat requires both former spouses to take part in the notarial deed (Art. 199 of the Civil Code, "k.c.");
• selling a share in the flat itself before the property is divided requires the former spouse's consent – without it the disposal is ineffective to the extent that it would infringe their rights in the division (Art. 1036 k.c. in conjunction with Art. 46 k.r.o.);
• only when the flat is already ordinary co-ownership in fractional shares (e.g. after the property was divided "1/2 each", when bought before the wedding, or under separate property) can each owner sell their share without the other's consent (Art. 198 k.c.).

The court may also decide on the division of property in the divorce judgment itself – at the request of one spouse, provided it does not cause excessive delay (Art. 58 § 3 k.r.o.). Where the parties jointly apply, the court may award the shared flat to one of them in the judgment (Art. 58 § 2 k.r.o.). The general stages of any sale are described in our guide selling a flat step by step.

Three ways to deal with the flat after divorce – scenario table

The choice depends on whether you can reach agreement and whether one of you wants (and is able) to keep the flat:

Situation	What is needed	Cost (main items)	Time
You both want to sell and split the money	Sale agreement at a notary signed by both; the price is divided as agreed	Costs of an ordinary sale	As long as the sale itself
One keeps the flat and pays the other out – by agreement	Agreement on division of property in the form of a notarial deed	Notary's fee based on the value of the divided property (§ 3 of the regulation), + 23% VAT; no PCC on a complete division	One notary visit (plus preparing documents and the bank's consent)
You agree on the division but prefer the court	Application for division of property with an agreed plan	PLN 300 court fee	Usually shorter than in a dispute – the court rules in line with the plan
No agreement	Application for division of property (court for the place where the property is located, Art. 566 of the Code of Civil Procedure, "k.p.c.")	PLN 1000 fee + possibly an expert's opinion	Usually many months, longer in disputes
Fractional co-ownership, no consent to sell	Application to terminate co-ownership (Art. 210–212 k.c.)	PLN 1000 (PLN 300 with an agreed plan); with a pay-out – 2% PCC on the value acquired above one's share	As above

Division of property: at a notary or in court

A contractual division at a notary is the fastest. If the property includes real estate, the agreement requires a notarial deed (Art. 1037 § 2 k.c. in conjunction with Art. 46 k.r.o.). The maximum fee is calculated on the total value of the property being divided (§ 2 sec. 3 pt 2 of the notarial fees regulation) using the ordinary scale from § 3 – details in our article on notary fees. The deed sets out who gets the flat, the amount and deadline of the pay-out, and how the mortgage will be settled.

A court division of property is necessary where there is no agreement. The court also decides on unequal shares (only for important reasons, Art. 43 § 2–3 k.r.o.) and on settling contributions between personal and joint property (Art. 567 § 1 k.p.c., Art. 45 k.r.o.) – e.g. where the down payment came from a gift from one spouse's parents.

A flat cannot be physically divided, so the court may (Art. 212 § 2 k.c.): award it to one of the former spouses with a pay-out to the other, or order a sale under the rules of the k.p.c. The court may spread the pay-outs into instalments, but for no longer than 10 years in total (Art. 212 § 3 k.c.).

Selling a jointly owned flat without the co-owner's consent – what you can realistically do

You cannot sell the whole flat without the other co-owner. The Code does provide for an application to the court for acts exceeding ordinary management, but it can only be filed by co-owners holding at least half of the shares (Art. 199 k.c.) – with shares of 1/2 each, the court decides having regard to the purpose of the sale and the interests of both parties. Usually, however, a dispute ends with an application for division of property or termination of co-ownership – a claim that does not become time-barred (Art. 220 k.c.).

Selling a share in the flat (once it is fractional co-ownership) is permitted without the other party's consent (Art. 198 k.c.), but there are few buyers. The purchaser gets shared use of the property with a stranger and the prospect of a dispute, so they usually expect a price clearly lower than the proportional part of the flat's value.

A forced auction sale is the worst scenario financially. Where the court orders a sale in proceedings to terminate co-ownership, it is carried out under the rules on enforcement against real estate (Art. 1066–1067 k.p.c.). At the first auction the minimum price is 3/4 of the appraised value (Art. 965 k.p.c.), and at the second – 2/3 (Art. 983 k.p.c.). For a flat valued at PLN 935 000 this means PLN 701 250 and about PLN 623 333 respectively – a risk of losing even more than PLN 300 000 against the market price, plus the costs of the proceedings and time.

If you want to avoid such a scenario, start with a reliable valuation that both sides will accept. Order a valuation and sale plan – we will help you set a realistic price and prepare the sale so that both co-owners know where they stand. When a formal valuation report is needed, we describe it in the article valuation report – how much does a valuation cost.

A flat with a mortgage after divorce

Neither divorce nor division of property changes the loan agreement. If you were both borrowers, you are jointly and severally liable to the bank – the bank may demand the whole instalment from either of you (Art. 366 § 1 k.c., Art. 370 k.c.). A clause in the deed of division saying "the wife repays the loan" binds only the former spouses between themselves.

Releasing one of you from the debt requires the bank's consent (Art. 519 § 2 pt 2 k.c.), and the bank will assess the creditworthiness of the person staying with the loan. Typical solutions: an annex removing one borrower, refinancing at another bank (often together with the pay-out amount), or selling the flat and repaying the loan from the price – a variant we describe in the guide selling a flat with a mortgage.

Example: paying out the ex-spouse or selling and splitting the price

Suppose Anna and Piotr own a 3-room flat in Warsaw worth PLN 935 000 (close to the median price of 3-room flats on the primary market – PLN 935 503 according to TM Invest offer data as at 27.09.2026), bought in 2019 into joint property. PLN 380 000 of the loan remains to be repaid. The shares are equal.

Item	A: Anna keeps the flat	B: market sale	C: auction (1st date, minimum)
Value / price	PLN 935 000	PLN 935 000	PLN 701 250
Loan to repay	PLN 380 000 (taken over by Anna – with the bank's consent)	PLN 380 000 from the price	PLN 380 000 from the price
Net value to divide	PLN 555 000	PLN 555 000	PLN 321 250
Per person	Piotr receives a pay-out of PLN 277 500	PLN 277 500 each (before selling costs)	PLN 160 625 each (before proceedings costs)
Main formal costs	notary's fee max. PLN 4510 net (PLN 5547.30 with VAT) or PLN 300 in court with an agreed plan; no PCC	selling costs (e.g. documents, possible agency commission)	PLN 1000 fee + enforcement and valuation costs

In variant A, Anna needs PLN 277 500 for the pay-out and the bank's consent to remain the sole borrower. Without cash, the financing required is about PLN 657 500 (380 000 + 277 500), assessed on her income alone. Variant B is simpler when neither of you can carry the loan alone. Variant C shows the cost of failing to agree: at the minimum price from the first auction, each of you loses about PLN 116 875 compared with a market sale.

Taxes: PCC on the division of property and PIT on a sale after divorce

PCC. The closed catalogue of taxed transactions includes the division of an estate and the termination of co-ownership (for the pay-out or surcharge part, Art. 1 sec. 1 pt 1 lit. f), but not the division of joint marital property. In an interpretation of 22.05.2026 (0111-KDIB2-3.4014.173.2026.3.JS), the Director of the KIS confirmed that an agreement on the complete division of former spouses' joint property is not subject to PCC. It is different when ordinary fractional co-ownership is terminated: 2% PCC is paid on the market value acquired above one's share (Art. 6 sec. 1 pt 5 and Art. 7 sec. 1 pt 2 lit. a). More on PCC tax.

PIT. A sale of a flat before 5 years have passed from the end of the year of acquisition is taxed (Art. 10 sec. 1 pt 8 of the PIT Act). For flats from joint property the Act is explicit: after the joint regime ends, the period runs from the end of the year in which the flat was acquired into joint property (Art. 10 sec. 6). This is confirmed by a KIS interpretation of July 2026 (0114-KDIP3-1.4011.630.2026.2.MŁ): a flat bought in 2014 and sold a few months after the division of property with a pay-out to the husband – no PIT. In our example, a flat bought in 2019 can be sold without PIT from 1 January 2025. If the period has not yet passed, check the rules and the relief in the article on tax on selling a flat within 5 years. For an unusual division (e.g. a flat bought before the wedding or after the divorce) it is worth confirming the tax consequences – e.g. by applying to the KIS for an individual interpretation.

Documents and a fresh start – what to prepare

For a sale or division, prepare: a copy of the final divorce judgment, the land and mortgage register number (księga wieczysta), the deed by which the flat was acquired, a certificate of no arrears from the community or housing cooperative and – with a mortgage – the bank's certificate of the amount to be repaid. Full list: documents for selling a flat. Where the co-ownership arose through inheritance, a division of the estate is added – see selling an inherited flat.

After the price is divided, many people buy a smaller flat. According to TM Invest offer data as at 27.09.2026, the median price of a 2-room flat is PLN 755 824 in Warsaw (in the Białołęka district – PLN 553 358) and PLN 662 405 in Wroclaw (in the Fabryczna district – PLN 511 792). The PLN 277 500 from the example is about 37–42% of the median price of such a flat – a solid down payment.

Frequently asked questions

Summary

After divorce the flat belongs to both of you until you divide the property. The cheapest solutions are those reached by agreement: a joint sale or a notarial division with a pay-out, which is not subject to PCC and does not "reset" the 5-year PIT period. A dispute leads to court and, in the extreme case, to an auction, where the price may fall to 3/4 or 2/3 of the valuation. A mortgage requires separate talks with the bank.

Do you want to sell the shared flat efficiently and for a realistic price? We will help you prepare and carry out the sale – from valuation to the notarial deed. And if you plan to buy a new flat from a developer with your share of the price, we will help you choose one – in most cases with no commission for the buyer, as the developer usually pays our fee.

Legal position as at September 2026. The calculations are indicative, and the notary's fees are maximum rates. This article is not legal or tax advice – in disputed matters consult a lawyer (adwokat or radca prawny) or a tax specialist.

Sources

• Family and Guardianship Code – consolidated text, Dz.U. 2026 item 236 (Art. 31, 35, 37, 39, 43, 45, 46, 58).
• Civil Code – consolidated text, Dz.U. 2026 item 795 (Art. 198, 199, 210–212, 220, 366, 370, 519, 1036, 1037).
• Code of Civil Procedure – consolidated text, Dz.U. 2026 item 468 (Art. 566, 567, 965, 983, 1066–1067).
• Act on Court Costs in Civil Cases – consolidated text, Dz.U. 2025 item 1228 (Art. 38, 41).
• Regulation on maximum rates of notarial fees – consolidated text, Dz.U. 2024 item 1566 (§ 2 sec. 3 pt 2, § 3).
• Act on Tax on Civil Law Transactions – consolidated text, Dz.U. 2026 item 191 (Art. 1 sec. 1 pt 1 lit. f, Art. 6 sec. 1 pt 5, Art. 7 sec. 1 pt 2 lit. a).
• Personal Income Tax Act – consolidated text, Dz.U. 2026 item 592 (Art. 10 sec. 1 pt 8, sec. 6).
• Individual interpretation of the Director of the KIS of 22.05.2026, 0111-KDIB2-3.4014.173.2026.3.JS – division of former spouses' joint property and PCC.
• Individual interpretation of the Director of the KIS of July 2026, 0114-KDIP3-1.4011.630.2026.2.MŁ – sale of a flat after division of property and the 5-year period.
• Flat prices: TM Invest investment catalogue, as at 27.09.2026.