Pursuant to the resolution of the Polish Supreme Court dated 13 January 2022, file ref. III CZP 14/22, following a division of the real property which controls the land and subsequent consolidation of the part thus divided with another real property which does not have the status of the land, the easement extends to the entire real property thus created.
There are numerous exceptions to the principle of the necessity of obtaining a permit by a foreigner to acquire real estate in Poland.
Foreigners from the European Economic Area and Switzerland do not need to obtain a permit for foreigners; this currently applies to all real estate in Poland, including the border area.
In turn, with regard to other foreigners, this does not require a permit, for example:
1) the purchase of an independent apartment;
2) acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the date of granting him/her a permanent residence permit or a long-term residence permit for a European Union resident;
3) acquisition by a foreigner who is the spouse of a Polish citizen and resides in the Republic of Poland for at least 2 years after the granting of the permanent residence permit or the long-term residence permit for a European Union resident of real estate which, as a result of the acquisition, will constitute the statutory community of the spouses;
4) acquisition of real estate by a foreigner, if on the day of acquisition the foreigner is entitled to inherit the real estate from the transferor of the real estate and the transferor of the real estate is the owner or perpetual usufructuary of the real estate for at least 5 years;
5) acquisition, by the entity referred to in Article 1(2)(4) (a Polish company controlled by a foreigner) for statutory purposes, of undeveloped real estate, the total area of which in the whole country does not exceed 0.4 ha in urban areas.
However, these exclusions do not cover real estate located in the border zone and agricultural land with an area exceeding 1 ha.
Therefore, a foreigner from outside the EEA and Switzerland will not buy in Poland a flat located, for example, in Szczecin, Świnoujście, Koszalin or Gdańsk without a permit.
Real estate in the border area is real estate in the following municipalities:
|
Lp. |
Województwo |
Gmina (m.)*, (m.p.)** |
|
1 |
dolnośląskie |
Ziębice, Kamieniec Ząbkowicki, Złoty Stok, Bardo, Lądek-Zdrój, Kłodzko, Kłodzko (m.), Stronie Śląskie, Bystrzyca Kłodzka, Międzylesie, Szczytna, Polanica-Zdrój (m.), Duszniki-Zdrój (m.), Lewin Kłodzki, Kudowa-Zdrój (m.), Radków, Nowa Ruda, Nowa Ruda (m.), Stoszowice, Bielawa (m.), Pieszyce (m.), Głuszyca, Walim, Jedlina-Zdrój (m.), Mieroszów, Wałbrzych (m.p.), Boguszów-Gorce (m.), Czarny Bór, Lubawka, Kamienna Góra, Kamienna Góra (m.), Kowary (m.), Mysłakowice, Karpacz (m.), Podgórzyn, Jelenia Góra (m.p.), Piechowice (m.), Stara Kamienica, Szklarska Poręba (m.), Mirsk, Świeradów-Zdrój (m.), Leśna, Gryfów Śląski, Olszyna, Lubań, Lubań (m.), Platerówka, Siekierczyn, Sulików, Zawidów (m.), Zgorzelec, Zgorzelec (m.), Bogatynia, Pieńsk, Nowogrodziec, Węgliniec |
|
2 |
lubelskie |
Konstantynów, Leśna Podlaska, Janów Podlaski, Biała Podlaska, Biała Podlaska (m.p.), Rokitno, Terespol, Terespol (m.), Zalesie, Piszczac, Kodeń, Tuczna, Sławatycze, Sosnówka, Hanna, Włodawa, Włodawa (m.), Wyryki, Hańsk, Wola Uhruska, Sawin, Ruda Huta, Chełm, Chełm (m.p.), Dorohusk, Kamień, Żmudź, Dubienka, Białopole, Horodło, Hrubieszów, Hrubieszów (m.), Uchanie, Trzeszczany, Werbkowice, Mircze, Dołhobyczów, Telatyn, Łaszczów, Ulhówek, Lubycza Królewska, Jarczów, Tomaszów Lubelski, Tomaszów Lubelski (m.), Bełżec |
|
3 |
lubuskie |
Przewóz, Gozdnica (m.), Wymiarki, Żary, Żary (m.), Łęknica (m.), Trzebiel, Lipinki Łużyckie, Brody, Tuplice, Lubsko, Gubin, Gubin (m.), Bobrowice, Krosno Odrzańskie, Maszewo, Cybinka, Torzym, Słubice, Rzepin, Górzyca, Ośno Lubuskie, Słońsk, Kostrzyn (m.), Witnica |
|
4 |
małopolskie |
Uście Gorlickie, Sękowa, Ropa, Krynica-Zdrój, Grybów, Grybów (m.), Muszyna, Łabowa, Piwniczna-Zdrój, Nawojowa, Rytro, Stary Sącz, Szczawnica (m.), Łącko, Krościenko nad Dunajcem, Ochotnica Dolna, Czorsztyn, Łapsze Niżne, Nowy Targ, Nowy Targ (m.), Bukowina Tatrzańska, Szaflary, Poronin, Biały Dunajec, Zakopane (m.), Kościelisko, Czarny Dunajec, Jabłonka, Raba Wyżna, Spytkowice, Lipnica Wielka, Bystra-Sidzina, Zawoja, Maków Podhalański, Stryszawa |
|
5 |
mazowieckie |
Sarnaki, Stara Kornica |
|
6 |
opolskie |
Kietrz, Baborów, Polska Cerekiew, Branice, Głubczyce, Pawłowiczki, Głogówek, Walce, Krapkowice, Strzeleczki, Lubrza, Biała, Prudnik, Korfantów, Głuchołazy, Nysa, Otmuchów, Paczków |
|
7 |
podkarpackie |
Horyniec-Zdrój, Narol, Cieszanów, Lubaczów, Lubaczów (m.), Oleszyce, Wielkie Oczy, Laszki, Radymno, Radymno (m.), Stubno, Orły, Medyka, Żurawica, Przemyśl, Przemyśl (m.p.), Krasiczyn, Fredropol, Bircza, Ustrzyki Dolne (m.p.), Olszanica, Czarna, Solina, Lutowiska, Cisna, Baligród, Komańcza, Zagórz, Bukowsko, Dukla, Rymanów, Iwonicz-Zdrój, Krempna, Nowy Żmigród |
|
8 |
podlaskie |
Filipów, Przerośl, Wiżajny, Jeleniewo, Rutka Tartak, Szypliszki, Puńsk, Krasnopol, Sejny, Sejny (m.), Giby, Płaska, Lipsk, Sztabin, Dąbrowa Białostocka, Nowy Dwór, Sidra, Kuźnica, Sokółka, Szudziałowo, Krynki, Gródek, Michałowo, Narewka, Czyże, Hajnówka, Hajnówka (m.), Białowieża, Orla, Dubicze Cerkiewne, Boćki, Kleszczele, Czeremcha, Milejczyce, Nurzec Stacja, Mielnik |
|
9 |
pomorskie |
Ustka (m.), Słupsk, Słupsk (m.p.), Smołdzino, Główczyce, Łeba (m.), Wicko, Nowa Wieś Lęborska, Choczewo, Łęczyce, Krokowa, Wejherowo, Wejherowo (m.), Gniewino, Władysławowo (m.), Jastarnia (m.), Hel (m.), Puck, Puck (m.), Reda (m.), Kosakowo, Rumia (m.), Gdynia (m.p.), Szemud, Sopot (m.p.), Gdańsk (m.p.), Żukowo, Kolbudy Górne, Pruszcz Gdański, Pruszcz Gdański (m.), Cedry Wielkie, Stegna, Ostaszewo, Nowy Dwór Gdański, Sztutowo, Krynica Morska (m.) |
|
10 |
śląskie |
Koszarawa, Jeleśnia, Świnna, Radziechowy-Wieprz, Węgierska Górka, Ujsoły, Rajcza, Milówka, Istebna, Wisła (m.), Lipowa, Szczyrk (m.), Ustroń (m.), Brenna, Goleszów, Skoczów, Cieszyn (m.), Dębowiec, Hażlach, Zebrzydowice, Strumień, Pawłowice, Jastrzębie-Zdrój (m.p.), Żory (m.p.), Świerklany, Godów, Mszana, Gorzyce, Wodzisław Śląski (m.), Krzyżanowice, Lubomia, Krzanowice, Racibórz (m.), Pietrowice Wielkie, Rudnik |
|
11 |
warmińsko-mazurskie |
Frombork, Tolkmicko, Braniewo, Braniewo (m.), Płoskinia, Pieniężno, Lelkowo, Górowo Iławeckie, Górowo Iławeckie (m.), Bartoszyce, Bartoszyce (m.), Sępopol, Korsze, Barciany, Srokowo, Węgorzewo, Pozezdrze, Budry, Banie Mazurskie, Gołdap, Dubeninki |
|
12 |
zachodniopomorskie |
Boleszkowice, Dębno, Mieszkowice, Cedynia, Moryń, Chojna, Widuchowa, Banie, Gryfino, Stare Czarnowo, Kołbaskowo, Szczecin (m.), Dobra, Police, Nowe Warpno, Stepnica, Świnoujście (m.), Międzyzdroje, Wolin, Dziwnów, Kamień Pomorski, Świerzno, Rewal, Karnice, Gryfice, Trzebiatów, Brojce, Kołobrzeg, Kołobrzeg (m.), Siemyśl, Gościno, Ustronie Morskie, Dygowo, Karlino, Będzino, Biesiekierz, Mielno, Koszalin, Sianów, Darłowo, Darłowo (m.), Malechowo, Postomino, Sławno, Sławno (m.) |
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Acquisition of real estate by foreigners is regulated by the Act of 24 March 1920 on Acquisition of Real Estate by Foreigners.
Acquisition of real estate in the strict sense of the word is acquisition:
on the basis of any legal event, e.g. sale, exchange, donation, inheritance.
However, the acquisition of real estate requiring a permit may also include the acquisition of shares or stocks in a Polish company which is the owner of the real estate or the right of perpetual usufruct by a foreigner:
For example, when a Chinese investor wants to buy 51% of shares in a Polish company - the owner of a real estate - from a Pole, he needs a permit to do so.
Thus, for example, if a Russian investor wants to buy shares in a Polish controlled company - which owns a property - from another Russian shareholder, the permission will also be required.
A change of shareholder from a foreigner to a foreigner in a controlled company therefore also requires a permit.
However, exceptions to these rules have been provided for. For example, if the company's shares are admitted to trading on a regulated market, no permit is required.
No permit is required for foreigners who are citizens or entrepreneurs of countries - parties to the agreement on the European Economic Area or the Swiss Confederation (transitional periods until 2016 were in force here).
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Szczecin, 22.02.2019.
Accession of Poland to the European Union brought a crucial change to the position of foreigners form EOG and Switzerland. Previously they were under the same regulations as any other foreigners therefore in principle they were obliged to have a permission in order to purchase real estate property. For purchasing apartments the permission have not been needed unless it was located in a frontier zone.
After the accession to the UE the rule is that the permission is not required from them such as permission for purchasing apartments in a frontier zone.
However in reference to a certain real estate properties so-called interim periods have been in force.
For agricultural and woodland property interim period lasted 12 years from the date of the accession of Poland to the European Union. Therefore the permission to purchase agricultural and woodland real estate properties before 2016 r. was required. From 1 may 2016 r. the permission is no longer required. Notwithstanding the above restrictions in purchasing agricultural real estate properties however still exists due to restrictions binding also polish citizens.
Interim period for purchasing second house has lasted until 2009 , such transaction has been valid only with permission.
However in certain cases there have been exceptions in regard to the necessity of waiting through the interim periods.
Interim periods haven't concerned certain situations and purchasing real estate property without the permission has been possible in a certain circumstances straight away after the accession of Poland to the European Union so therefore since 1 may 2004 r. with reference to:
Currently interim periods are long upon us, therefore permission is not required at any case.
Foreigner from the EOG country and Switzerland still as to take into the account that real estate market in Poland is also being protected in a specific manner, in particular with regard to mentioned above agricultural real estate properties. Citizen or entrepreneur from above-mentioned country has the same entitlements as a Pole, so as the same restrictions.
Polish Attorney-at-law Ewa Kosowska-Czapla provides help with purchasing real estate properties by foreigners in Poland.
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Foreigner can become a real estate owner in Poland not only by purchasing one but also for example by inheritance. In such a case, if a foreigner is to become the owner or perpetual usufructuary of real estate in Poland, it is necessary to consider whether the Minister's permit should be obtained for the validity of the acquisition.
In principle, a permit is not required for foreigners from the European Economic Area and Switzerland in case of each purchase of real estate: sale, exchange, donation, merger, acquisition of shares or stocks, including inheritance situations.
However, in certain cases, the permit is also not required from a foreigner from outside the European Union, e.g. from Russia, China, the United States. This applies in particular to the purchase of real estate by inheritance or a legacy ‘by vindication’ by persons entitled to the statutory inheritance.
The lack of permit in case of inheritance therefore applies to persons who are in the circle of heirs under the Act in accordance with Polish law (e.g. spouse, child).
Thereby, for instance, the son of a U.S. citizen would not be obligied to have a permit to inherit real estate property in Poland from his father.
Additionaly, permit is not requaired for purchasining residential unit outside a frontier zone by a foreigner from outside the EU. Thereby, foreigner from outside the European Union inheriting real estate property in Poland which is not in the circle of statutory heirs (e.g. a cohabiting partner) will inherit a residential unit in Warsaw without a permit.
However, when it comes to necessity of possessing a permit, the testamentary heir must apply for a permit within 2 years of the opening of the inheritance, otherwise the real estate will be acquired by the legal heirs. This also applies to the legatee accordingly.
If a foreigner from outside the European Union inherits shares in the company which owns the real estate, the necessity to apply for a permit within a two-year period should also be considered.
Therefore, if a Brazilian find out that he has become a shareholder in a Polish company because he inherited such property from his relative, he should examine whether the company owns real estate in Poland, and then consider applying for a permit to acquire it. Otherwise, it may turn out that due to not applying for a purchase within 2 years, the real estate will fall to somebody else.
Szczecin, Berlin, Poznań
18 October 2018
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Pursuant to the resolution of the Polish Supreme Court dated 13 January 2022, file ref. III CZP 14/22, following a division of the real property which controls the land and subsequent consolidation of the part thus divided with another real property which does not have the status of the land, the easement extends to the entire real property thus created.
There are numerous exceptions to the principle of the necessity of obtaining a permit by a foreigner to acquire real estate in Poland.
Foreigners from the European Economic Area and Switzerland do not need to obtain a permit for foreigners; this currently applies to all real estate in Poland, including the border area.
In turn, with regard to other foreigners, this does not require a permit, for example:
1) the purchase of an independent apartment;
2) acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the date of granting him/her a permanent residence permit or a long-term residence permit for a European Union resident;
3) acquisition by a foreigner who is the spouse of a Polish citizen and resides in the Republic of Poland for at least 2 years after the granting of the permanent residence permit or the long-term residence permit for a European Union resident of real estate which, as a result of the acquisition, will constitute the statutory community of the spouses;
4) acquisition of real estate by a foreigner, if on the day of acquisition the foreigner is entitled to inherit the real estate from the transferor of the real estate and the transferor of the real estate is the owner or perpetual usufructuary of the real estate for at least 5 years;
5) acquisition, by the entity referred to in Article 1(2)(4) (a Polish company controlled by a foreigner) for statutory purposes, of undeveloped real estate, the total area of which in the whole country does not exceed 0.4 ha in urban areas.
However, these exclusions do not cover real estate located in the border zone and agricultural land with an area exceeding 1 ha.
Therefore, a foreigner from outside the EEA and Switzerland will not buy in Poland a flat located, for example, in Szczecin, Świnoujście, Koszalin or Gdańsk without a permit.
Real estate in the border area is real estate in the following municipalities:
|
Lp. |
Województwo |
Gmina (m.)*, (m.p.)** |
|
1 |
dolnośląskie |
Ziębice, Kamieniec Ząbkowicki, Złoty Stok, Bardo, Lądek-Zdrój, Kłodzko, Kłodzko (m.), Stronie Śląskie, Bystrzyca Kłodzka, Międzylesie, Szczytna, Polanica-Zdrój (m.), Duszniki-Zdrój (m.), Lewin Kłodzki, Kudowa-Zdrój (m.), Radków, Nowa Ruda, Nowa Ruda (m.), Stoszowice, Bielawa (m.), Pieszyce (m.), Głuszyca, Walim, Jedlina-Zdrój (m.), Mieroszów, Wałbrzych (m.p.), Boguszów-Gorce (m.), Czarny Bór, Lubawka, Kamienna Góra, Kamienna Góra (m.), Kowary (m.), Mysłakowice, Karpacz (m.), Podgórzyn, Jelenia Góra (m.p.), Piechowice (m.), Stara Kamienica, Szklarska Poręba (m.), Mirsk, Świeradów-Zdrój (m.), Leśna, Gryfów Śląski, Olszyna, Lubań, Lubań (m.), Platerówka, Siekierczyn, Sulików, Zawidów (m.), Zgorzelec, Zgorzelec (m.), Bogatynia, Pieńsk, Nowogrodziec, Węgliniec |
|
2 |
lubelskie |
Konstantynów, Leśna Podlaska, Janów Podlaski, Biała Podlaska, Biała Podlaska (m.p.), Rokitno, Terespol, Terespol (m.), Zalesie, Piszczac, Kodeń, Tuczna, Sławatycze, Sosnówka, Hanna, Włodawa, Włodawa (m.), Wyryki, Hańsk, Wola Uhruska, Sawin, Ruda Huta, Chełm, Chełm (m.p.), Dorohusk, Kamień, Żmudź, Dubienka, Białopole, Horodło, Hrubieszów, Hrubieszów (m.), Uchanie, Trzeszczany, Werbkowice, Mircze, Dołhobyczów, Telatyn, Łaszczów, Ulhówek, Lubycza Królewska, Jarczów, Tomaszów Lubelski, Tomaszów Lubelski (m.), Bełżec |
|
3 |
lubuskie |
Przewóz, Gozdnica (m.), Wymiarki, Żary, Żary (m.), Łęknica (m.), Trzebiel, Lipinki Łużyckie, Brody, Tuplice, Lubsko, Gubin, Gubin (m.), Bobrowice, Krosno Odrzańskie, Maszewo, Cybinka, Torzym, Słubice, Rzepin, Górzyca, Ośno Lubuskie, Słońsk, Kostrzyn (m.), Witnica |
|
4 |
małopolskie |
Uście Gorlickie, Sękowa, Ropa, Krynica-Zdrój, Grybów, Grybów (m.), Muszyna, Łabowa, Piwniczna-Zdrój, Nawojowa, Rytro, Stary Sącz, Szczawnica (m.), Łącko, Krościenko nad Dunajcem, Ochotnica Dolna, Czorsztyn, Łapsze Niżne, Nowy Targ, Nowy Targ (m.), Bukowina Tatrzańska, Szaflary, Poronin, Biały Dunajec, Zakopane (m.), Kościelisko, Czarny Dunajec, Jabłonka, Raba Wyżna, Spytkowice, Lipnica Wielka, Bystra-Sidzina, Zawoja, Maków Podhalański, Stryszawa |
|
5 |
mazowieckie |
Sarnaki, Stara Kornica |
|
6 |
opolskie |
Kietrz, Baborów, Polska Cerekiew, Branice, Głubczyce, Pawłowiczki, Głogówek, Walce, Krapkowice, Strzeleczki, Lubrza, Biała, Prudnik, Korfantów, Głuchołazy, Nysa, Otmuchów, Paczków |
|
7 |
podkarpackie |
Horyniec-Zdrój, Narol, Cieszanów, Lubaczów, Lubaczów (m.), Oleszyce, Wielkie Oczy, Laszki, Radymno, Radymno (m.), Stubno, Orły, Medyka, Żurawica, Przemyśl, Przemyśl (m.p.), Krasiczyn, Fredropol, Bircza, Ustrzyki Dolne (m.p.), Olszanica, Czarna, Solina, Lutowiska, Cisna, Baligród, Komańcza, Zagórz, Bukowsko, Dukla, Rymanów, Iwonicz-Zdrój, Krempna, Nowy Żmigród |
|
8 |
podlaskie |
Filipów, Przerośl, Wiżajny, Jeleniewo, Rutka Tartak, Szypliszki, Puńsk, Krasnopol, Sejny, Sejny (m.), Giby, Płaska, Lipsk, Sztabin, Dąbrowa Białostocka, Nowy Dwór, Sidra, Kuźnica, Sokółka, Szudziałowo, Krynki, Gródek, Michałowo, Narewka, Czyże, Hajnówka, Hajnówka (m.), Białowieża, Orla, Dubicze Cerkiewne, Boćki, Kleszczele, Czeremcha, Milejczyce, Nurzec Stacja, Mielnik |
|
9 |
pomorskie |
Ustka (m.), Słupsk, Słupsk (m.p.), Smołdzino, Główczyce, Łeba (m.), Wicko, Nowa Wieś Lęborska, Choczewo, Łęczyce, Krokowa, Wejherowo, Wejherowo (m.), Gniewino, Władysławowo (m.), Jastarnia (m.), Hel (m.), Puck, Puck (m.), Reda (m.), Kosakowo, Rumia (m.), Gdynia (m.p.), Szemud, Sopot (m.p.), Gdańsk (m.p.), Żukowo, Kolbudy Górne, Pruszcz Gdański, Pruszcz Gdański (m.), Cedry Wielkie, Stegna, Ostaszewo, Nowy Dwór Gdański, Sztutowo, Krynica Morska (m.) |
|
10 |
śląskie |
Koszarawa, Jeleśnia, Świnna, Radziechowy-Wieprz, Węgierska Górka, Ujsoły, Rajcza, Milówka, Istebna, Wisła (m.), Lipowa, Szczyrk (m.), Ustroń (m.), Brenna, Goleszów, Skoczów, Cieszyn (m.), Dębowiec, Hażlach, Zebrzydowice, Strumień, Pawłowice, Jastrzębie-Zdrój (m.p.), Żory (m.p.), Świerklany, Godów, Mszana, Gorzyce, Wodzisław Śląski (m.), Krzyżanowice, Lubomia, Krzanowice, Racibórz (m.), Pietrowice Wielkie, Rudnik |
|
11 |
warmińsko-mazurskie |
Frombork, Tolkmicko, Braniewo, Braniewo (m.), Płoskinia, Pieniężno, Lelkowo, Górowo Iławeckie, Górowo Iławeckie (m.), Bartoszyce, Bartoszyce (m.), Sępopol, Korsze, Barciany, Srokowo, Węgorzewo, Pozezdrze, Budry, Banie Mazurskie, Gołdap, Dubeninki |
|
12 |
zachodniopomorskie |
Boleszkowice, Dębno, Mieszkowice, Cedynia, Moryń, Chojna, Widuchowa, Banie, Gryfino, Stare Czarnowo, Kołbaskowo, Szczecin (m.), Dobra, Police, Nowe Warpno, Stepnica, Świnoujście (m.), Międzyzdroje, Wolin, Dziwnów, Kamień Pomorski, Świerzno, Rewal, Karnice, Gryfice, Trzebiatów, Brojce, Kołobrzeg, Kołobrzeg (m.), Siemyśl, Gościno, Ustronie Morskie, Dygowo, Karlino, Będzino, Biesiekierz, Mielno, Koszalin, Sianów, Darłowo, Darłowo (m.), Malechowo, Postomino, Sławno, Sławno (m.) |
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Acquisition of real estate by foreigners is regulated by the Act of 24 March 1920 on Acquisition of Real Estate by Foreigners.
Acquisition of real estate in the strict sense of the word is acquisition:
on the basis of any legal event, e.g. sale, exchange, donation, inheritance.
However, the acquisition of real estate requiring a permit may also include the acquisition of shares or stocks in a Polish company which is the owner of the real estate or the right of perpetual usufruct by a foreigner:
For example, when a Chinese investor wants to buy 51% of shares in a Polish company - the owner of a real estate - from a Pole, he needs a permit to do so.
Thus, for example, if a Russian investor wants to buy shares in a Polish controlled company - which owns a property - from another Russian shareholder, the permission will also be required.
A change of shareholder from a foreigner to a foreigner in a controlled company therefore also requires a permit.
However, exceptions to these rules have been provided for. For example, if the company's shares are admitted to trading on a regulated market, no permit is required.
No permit is required for foreigners who are citizens or entrepreneurs of countries - parties to the agreement on the European Economic Area or the Swiss Confederation (transitional periods until 2016 were in force here).
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Szczecin, 22.02.2019.
Accession of Poland to the European Union brought a crucial change to the position of foreigners form EOG and Switzerland. Previously they were under the same regulations as any other foreigners therefore in principle they were obliged to have a permission in order to purchase real estate property. For purchasing apartments the permission have not been needed unless it was located in a frontier zone.
After the accession to the UE the rule is that the permission is not required from them such as permission for purchasing apartments in a frontier zone.
However in reference to a certain real estate properties so-called interim periods have been in force.
For agricultural and woodland property interim period lasted 12 years from the date of the accession of Poland to the European Union. Therefore the permission to purchase agricultural and woodland real estate properties before 2016 r. was required. From 1 may 2016 r. the permission is no longer required. Notwithstanding the above restrictions in purchasing agricultural real estate properties however still exists due to restrictions binding also polish citizens.
Interim period for purchasing second house has lasted until 2009 , such transaction has been valid only with permission.
However in certain cases there have been exceptions in regard to the necessity of waiting through the interim periods.
Interim periods haven't concerned certain situations and purchasing real estate property without the permission has been possible in a certain circumstances straight away after the accession of Poland to the European Union so therefore since 1 may 2004 r. with reference to:
Currently interim periods are long upon us, therefore permission is not required at any case.
Foreigner from the EOG country and Switzerland still as to take into the account that real estate market in Poland is also being protected in a specific manner, in particular with regard to mentioned above agricultural real estate properties. Citizen or entrepreneur from above-mentioned country has the same entitlements as a Pole, so as the same restrictions.
Polish Attorney-at-law Ewa Kosowska-Czapla provides help with purchasing real estate properties by foreigners in Poland.
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Foreigner can become a real estate owner in Poland not only by purchasing one but also for example by inheritance. In such a case, if a foreigner is to become the owner or perpetual usufructuary of real estate in Poland, it is necessary to consider whether the Minister's permit should be obtained for the validity of the acquisition.
In principle, a permit is not required for foreigners from the European Economic Area and Switzerland in case of each purchase of real estate: sale, exchange, donation, merger, acquisition of shares or stocks, including inheritance situations.
However, in certain cases, the permit is also not required from a foreigner from outside the European Union, e.g. from Russia, China, the United States. This applies in particular to the purchase of real estate by inheritance or a legacy ‘by vindication’ by persons entitled to the statutory inheritance.
The lack of permit in case of inheritance therefore applies to persons who are in the circle of heirs under the Act in accordance with Polish law (e.g. spouse, child).
Thereby, for instance, the son of a U.S. citizen would not be obligied to have a permit to inherit real estate property in Poland from his father.
Additionaly, permit is not requaired for purchasining residential unit outside a frontier zone by a foreigner from outside the EU. Thereby, foreigner from outside the European Union inheriting real estate property in Poland which is not in the circle of statutory heirs (e.g. a cohabiting partner) will inherit a residential unit in Warsaw without a permit.
However, when it comes to necessity of possessing a permit, the testamentary heir must apply for a permit within 2 years of the opening of the inheritance, otherwise the real estate will be acquired by the legal heirs. This also applies to the legatee accordingly.
If a foreigner from outside the European Union inherits shares in the company which owns the real estate, the necessity to apply for a permit within a two-year period should also be considered.
Therefore, if a Brazilian find out that he has become a shareholder in a Polish company because he inherited such property from his relative, he should examine whether the company owns real estate in Poland, and then consider applying for a permit to acquire it. Otherwise, it may turn out that due to not applying for a purchase within 2 years, the real estate will fall to somebody else.
Szczecin, Berlin, Poznań
18 October 2018
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Pursuant to the resolution of the Polish Supreme Court dated 13 January 2022, file ref. III CZP 14/22, following a division of the real property which controls the land and subsequent consolidation of the part thus divided with another real property which does not have the status of the land, the easement extends to the entire real property thus created.
There are numerous exceptions to the principle of the necessity of obtaining a permit by a foreigner to acquire real estate in Poland.
Foreigners from the European Economic Area and Switzerland do not need to obtain a permit for foreigners; this currently applies to all real estate in Poland, including the border area.
In turn, with regard to other foreigners, this does not require a permit, for example:
1) the purchase of an independent apartment;
2) acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the date of granting him/her a permanent residence permit or a long-term residence permit for a European Union resident;
3) acquisition by a foreigner who is the spouse of a Polish citizen and resides in the Republic of Poland for at least 2 years after the granting of the permanent residence permit or the long-term residence permit for a European Union resident of real estate which, as a result of the acquisition, will constitute the statutory community of the spouses;
4) acquisition of real estate by a foreigner, if on the day of acquisition the foreigner is entitled to inherit the real estate from the transferor of the real estate and the transferor of the real estate is the owner or perpetual usufructuary of the real estate for at least 5 years;
5) acquisition, by the entity referred to in Article 1(2)(4) (a Polish company controlled by a foreigner) for statutory purposes, of undeveloped real estate, the total area of which in the whole country does not exceed 0.4 ha in urban areas.
However, these exclusions do not cover real estate located in the border zone and agricultural land with an area exceeding 1 ha.
Therefore, a foreigner from outside the EEA and Switzerland will not buy in Poland a flat located, for example, in Szczecin, Świnoujście, Koszalin or Gdańsk without a permit.
Real estate in the border area is real estate in the following municipalities:
|
Lp. |
Województwo |
Gmina (m.)*, (m.p.)** |
|
1 |
dolnośląskie |
Ziębice, Kamieniec Ząbkowicki, Złoty Stok, Bardo, Lądek-Zdrój, Kłodzko, Kłodzko (m.), Stronie Śląskie, Bystrzyca Kłodzka, Międzylesie, Szczytna, Polanica-Zdrój (m.), Duszniki-Zdrój (m.), Lewin Kłodzki, Kudowa-Zdrój (m.), Radków, Nowa Ruda, Nowa Ruda (m.), Stoszowice, Bielawa (m.), Pieszyce (m.), Głuszyca, Walim, Jedlina-Zdrój (m.), Mieroszów, Wałbrzych (m.p.), Boguszów-Gorce (m.), Czarny Bór, Lubawka, Kamienna Góra, Kamienna Góra (m.), Kowary (m.), Mysłakowice, Karpacz (m.), Podgórzyn, Jelenia Góra (m.p.), Piechowice (m.), Stara Kamienica, Szklarska Poręba (m.), Mirsk, Świeradów-Zdrój (m.), Leśna, Gryfów Śląski, Olszyna, Lubań, Lubań (m.), Platerówka, Siekierczyn, Sulików, Zawidów (m.), Zgorzelec, Zgorzelec (m.), Bogatynia, Pieńsk, Nowogrodziec, Węgliniec |
|
2 |
lubelskie |
Konstantynów, Leśna Podlaska, Janów Podlaski, Biała Podlaska, Biała Podlaska (m.p.), Rokitno, Terespol, Terespol (m.), Zalesie, Piszczac, Kodeń, Tuczna, Sławatycze, Sosnówka, Hanna, Włodawa, Włodawa (m.), Wyryki, Hańsk, Wola Uhruska, Sawin, Ruda Huta, Chełm, Chełm (m.p.), Dorohusk, Kamień, Żmudź, Dubienka, Białopole, Horodło, Hrubieszów, Hrubieszów (m.), Uchanie, Trzeszczany, Werbkowice, Mircze, Dołhobyczów, Telatyn, Łaszczów, Ulhówek, Lubycza Królewska, Jarczów, Tomaszów Lubelski, Tomaszów Lubelski (m.), Bełżec |
|
3 |
lubuskie |
Przewóz, Gozdnica (m.), Wymiarki, Żary, Żary (m.), Łęknica (m.), Trzebiel, Lipinki Łużyckie, Brody, Tuplice, Lubsko, Gubin, Gubin (m.), Bobrowice, Krosno Odrzańskie, Maszewo, Cybinka, Torzym, Słubice, Rzepin, Górzyca, Ośno Lubuskie, Słońsk, Kostrzyn (m.), Witnica |
|
4 |
małopolskie |
Uście Gorlickie, Sękowa, Ropa, Krynica-Zdrój, Grybów, Grybów (m.), Muszyna, Łabowa, Piwniczna-Zdrój, Nawojowa, Rytro, Stary Sącz, Szczawnica (m.), Łącko, Krościenko nad Dunajcem, Ochotnica Dolna, Czorsztyn, Łapsze Niżne, Nowy Targ, Nowy Targ (m.), Bukowina Tatrzańska, Szaflary, Poronin, Biały Dunajec, Zakopane (m.), Kościelisko, Czarny Dunajec, Jabłonka, Raba Wyżna, Spytkowice, Lipnica Wielka, Bystra-Sidzina, Zawoja, Maków Podhalański, Stryszawa |
|
5 |
mazowieckie |
Sarnaki, Stara Kornica |
|
6 |
opolskie |
Kietrz, Baborów, Polska Cerekiew, Branice, Głubczyce, Pawłowiczki, Głogówek, Walce, Krapkowice, Strzeleczki, Lubrza, Biała, Prudnik, Korfantów, Głuchołazy, Nysa, Otmuchów, Paczków |
|
7 |
podkarpackie |
Horyniec-Zdrój, Narol, Cieszanów, Lubaczów, Lubaczów (m.), Oleszyce, Wielkie Oczy, Laszki, Radymno, Radymno (m.), Stubno, Orły, Medyka, Żurawica, Przemyśl, Przemyśl (m.p.), Krasiczyn, Fredropol, Bircza, Ustrzyki Dolne (m.p.), Olszanica, Czarna, Solina, Lutowiska, Cisna, Baligród, Komańcza, Zagórz, Bukowsko, Dukla, Rymanów, Iwonicz-Zdrój, Krempna, Nowy Żmigród |
|
8 |
podlaskie |
Filipów, Przerośl, Wiżajny, Jeleniewo, Rutka Tartak, Szypliszki, Puńsk, Krasnopol, Sejny, Sejny (m.), Giby, Płaska, Lipsk, Sztabin, Dąbrowa Białostocka, Nowy Dwór, Sidra, Kuźnica, Sokółka, Szudziałowo, Krynki, Gródek, Michałowo, Narewka, Czyże, Hajnówka, Hajnówka (m.), Białowieża, Orla, Dubicze Cerkiewne, Boćki, Kleszczele, Czeremcha, Milejczyce, Nurzec Stacja, Mielnik |
|
9 |
pomorskie |
Ustka (m.), Słupsk, Słupsk (m.p.), Smołdzino, Główczyce, Łeba (m.), Wicko, Nowa Wieś Lęborska, Choczewo, Łęczyce, Krokowa, Wejherowo, Wejherowo (m.), Gniewino, Władysławowo (m.), Jastarnia (m.), Hel (m.), Puck, Puck (m.), Reda (m.), Kosakowo, Rumia (m.), Gdynia (m.p.), Szemud, Sopot (m.p.), Gdańsk (m.p.), Żukowo, Kolbudy Górne, Pruszcz Gdański, Pruszcz Gdański (m.), Cedry Wielkie, Stegna, Ostaszewo, Nowy Dwór Gdański, Sztutowo, Krynica Morska (m.) |
|
10 |
śląskie |
Koszarawa, Jeleśnia, Świnna, Radziechowy-Wieprz, Węgierska Górka, Ujsoły, Rajcza, Milówka, Istebna, Wisła (m.), Lipowa, Szczyrk (m.), Ustroń (m.), Brenna, Goleszów, Skoczów, Cieszyn (m.), Dębowiec, Hażlach, Zebrzydowice, Strumień, Pawłowice, Jastrzębie-Zdrój (m.p.), Żory (m.p.), Świerklany, Godów, Mszana, Gorzyce, Wodzisław Śląski (m.), Krzyżanowice, Lubomia, Krzanowice, Racibórz (m.), Pietrowice Wielkie, Rudnik |
|
11 |
warmińsko-mazurskie |
Frombork, Tolkmicko, Braniewo, Braniewo (m.), Płoskinia, Pieniężno, Lelkowo, Górowo Iławeckie, Górowo Iławeckie (m.), Bartoszyce, Bartoszyce (m.), Sępopol, Korsze, Barciany, Srokowo, Węgorzewo, Pozezdrze, Budry, Banie Mazurskie, Gołdap, Dubeninki |
|
12 |
zachodniopomorskie |
Boleszkowice, Dębno, Mieszkowice, Cedynia, Moryń, Chojna, Widuchowa, Banie, Gryfino, Stare Czarnowo, Kołbaskowo, Szczecin (m.), Dobra, Police, Nowe Warpno, Stepnica, Świnoujście (m.), Międzyzdroje, Wolin, Dziwnów, Kamień Pomorski, Świerzno, Rewal, Karnice, Gryfice, Trzebiatów, Brojce, Kołobrzeg, Kołobrzeg (m.), Siemyśl, Gościno, Ustronie Morskie, Dygowo, Karlino, Będzino, Biesiekierz, Mielno, Koszalin, Sianów, Darłowo, Darłowo (m.), Malechowo, Postomino, Sławno, Sławno (m.) |
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Acquisition of real estate by foreigners is regulated by the Act of 24 March 1920 on Acquisition of Real Estate by Foreigners.
Acquisition of real estate in the strict sense of the word is acquisition:
on the basis of any legal event, e.g. sale, exchange, donation, inheritance.
However, the acquisition of real estate requiring a permit may also include the acquisition of shares or stocks in a Polish company which is the owner of the real estate or the right of perpetual usufruct by a foreigner:
For example, when a Chinese investor wants to buy 51% of shares in a Polish company - the owner of a real estate - from a Pole, he needs a permit to do so.
Thus, for example, if a Russian investor wants to buy shares in a Polish controlled company - which owns a property - from another Russian shareholder, the permission will also be required.
A change of shareholder from a foreigner to a foreigner in a controlled company therefore also requires a permit.
However, exceptions to these rules have been provided for. For example, if the company's shares are admitted to trading on a regulated market, no permit is required.
No permit is required for foreigners who are citizens or entrepreneurs of countries - parties to the agreement on the European Economic Area or the Swiss Confederation (transitional periods until 2016 were in force here).
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Szczecin, 22.02.2019.
Accession of Poland to the European Union brought a crucial change to the position of foreigners form EOG and Switzerland. Previously they were under the same regulations as any other foreigners therefore in principle they were obliged to have a permission in order to purchase real estate property. For purchasing apartments the permission have not been needed unless it was located in a frontier zone.
After the accession to the UE the rule is that the permission is not required from them such as permission for purchasing apartments in a frontier zone.
However in reference to a certain real estate properties so-called interim periods have been in force.
For agricultural and woodland property interim period lasted 12 years from the date of the accession of Poland to the European Union. Therefore the permission to purchase agricultural and woodland real estate properties before 2016 r. was required. From 1 may 2016 r. the permission is no longer required. Notwithstanding the above restrictions in purchasing agricultural real estate properties however still exists due to restrictions binding also polish citizens.
Interim period for purchasing second house has lasted until 2009 , such transaction has been valid only with permission.
However in certain cases there have been exceptions in regard to the necessity of waiting through the interim periods.
Interim periods haven't concerned certain situations and purchasing real estate property without the permission has been possible in a certain circumstances straight away after the accession of Poland to the European Union so therefore since 1 may 2004 r. with reference to:
Currently interim periods are long upon us, therefore permission is not required at any case.
Foreigner from the EOG country and Switzerland still as to take into the account that real estate market in Poland is also being protected in a specific manner, in particular with regard to mentioned above agricultural real estate properties. Citizen or entrepreneur from above-mentioned country has the same entitlements as a Pole, so as the same restrictions.
Polish Attorney-at-law Ewa Kosowska-Czapla provides help with purchasing real estate properties by foreigners in Poland.
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Foreigner can become a real estate owner in Poland not only by purchasing one but also for example by inheritance. In such a case, if a foreigner is to become the owner or perpetual usufructuary of real estate in Poland, it is necessary to consider whether the Minister's permit should be obtained for the validity of the acquisition.
In principle, a permit is not required for foreigners from the European Economic Area and Switzerland in case of each purchase of real estate: sale, exchange, donation, merger, acquisition of shares or stocks, including inheritance situations.
However, in certain cases, the permit is also not required from a foreigner from outside the European Union, e.g. from Russia, China, the United States. This applies in particular to the purchase of real estate by inheritance or a legacy ‘by vindication’ by persons entitled to the statutory inheritance.
The lack of permit in case of inheritance therefore applies to persons who are in the circle of heirs under the Act in accordance with Polish law (e.g. spouse, child).
Thereby, for instance, the son of a U.S. citizen would not be obligied to have a permit to inherit real estate property in Poland from his father.
Additionaly, permit is not requaired for purchasining residential unit outside a frontier zone by a foreigner from outside the EU. Thereby, foreigner from outside the European Union inheriting real estate property in Poland which is not in the circle of statutory heirs (e.g. a cohabiting partner) will inherit a residential unit in Warsaw without a permit.
However, when it comes to necessity of possessing a permit, the testamentary heir must apply for a permit within 2 years of the opening of the inheritance, otherwise the real estate will be acquired by the legal heirs. This also applies to the legatee accordingly.
If a foreigner from outside the European Union inherits shares in the company which owns the real estate, the necessity to apply for a permit within a two-year period should also be considered.
Therefore, if a Brazilian find out that he has become a shareholder in a Polish company because he inherited such property from his relative, he should examine whether the company owns real estate in Poland, and then consider applying for a permit to acquire it. Otherwise, it may turn out that due to not applying for a purchase within 2 years, the real estate will fall to somebody else.
Szczecin, Berlin, Poznań
18 October 2018
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Pursuant to the resolution of the Polish Supreme Court dated 13 January 2022, file ref. III CZP 14/22, following a division of the real property which controls the land and subsequent consolidation of the part thus divided with another real property which does not have the status of the land, the easement extends to the entire real property thus created.
There are numerous exceptions to the principle of the necessity of obtaining a permit by a foreigner to acquire real estate in Poland.
Foreigners from the European Economic Area and Switzerland do not need to obtain a permit for foreigners; this currently applies to all real estate in Poland, including the border area.
In turn, with regard to other foreigners, this does not require a permit, for example:
1) the purchase of an independent apartment;
2) acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the date of granting him/her a permanent residence permit or a long-term residence permit for a European Union resident;
3) acquisition by a foreigner who is the spouse of a Polish citizen and resides in the Republic of Poland for at least 2 years after the granting of the permanent residence permit or the long-term residence permit for a European Union resident of real estate which, as a result of the acquisition, will constitute the statutory community of the spouses;
4) acquisition of real estate by a foreigner, if on the day of acquisition the foreigner is entitled to inherit the real estate from the transferor of the real estate and the transferor of the real estate is the owner or perpetual usufructuary of the real estate for at least 5 years;
5) acquisition, by the entity referred to in Article 1(2)(4) (a Polish company controlled by a foreigner) for statutory purposes, of undeveloped real estate, the total area of which in the whole country does not exceed 0.4 ha in urban areas.
However, these exclusions do not cover real estate located in the border zone and agricultural land with an area exceeding 1 ha.
Therefore, a foreigner from outside the EEA and Switzerland will not buy in Poland a flat located, for example, in Szczecin, Świnoujście, Koszalin or Gdańsk without a permit.
Real estate in the border area is real estate in the following municipalities:
|
Lp. |
Województwo |
Gmina (m.)*, (m.p.)** |
|
1 |
dolnośląskie |
Ziębice, Kamieniec Ząbkowicki, Złoty Stok, Bardo, Lądek-Zdrój, Kłodzko, Kłodzko (m.), Stronie Śląskie, Bystrzyca Kłodzka, Międzylesie, Szczytna, Polanica-Zdrój (m.), Duszniki-Zdrój (m.), Lewin Kłodzki, Kudowa-Zdrój (m.), Radków, Nowa Ruda, Nowa Ruda (m.), Stoszowice, Bielawa (m.), Pieszyce (m.), Głuszyca, Walim, Jedlina-Zdrój (m.), Mieroszów, Wałbrzych (m.p.), Boguszów-Gorce (m.), Czarny Bór, Lubawka, Kamienna Góra, Kamienna Góra (m.), Kowary (m.), Mysłakowice, Karpacz (m.), Podgórzyn, Jelenia Góra (m.p.), Piechowice (m.), Stara Kamienica, Szklarska Poręba (m.), Mirsk, Świeradów-Zdrój (m.), Leśna, Gryfów Śląski, Olszyna, Lubań, Lubań (m.), Platerówka, Siekierczyn, Sulików, Zawidów (m.), Zgorzelec, Zgorzelec (m.), Bogatynia, Pieńsk, Nowogrodziec, Węgliniec |
|
2 |
lubelskie |
Konstantynów, Leśna Podlaska, Janów Podlaski, Biała Podlaska, Biała Podlaska (m.p.), Rokitno, Terespol, Terespol (m.), Zalesie, Piszczac, Kodeń, Tuczna, Sławatycze, Sosnówka, Hanna, Włodawa, Włodawa (m.), Wyryki, Hańsk, Wola Uhruska, Sawin, Ruda Huta, Chełm, Chełm (m.p.), Dorohusk, Kamień, Żmudź, Dubienka, Białopole, Horodło, Hrubieszów, Hrubieszów (m.), Uchanie, Trzeszczany, Werbkowice, Mircze, Dołhobyczów, Telatyn, Łaszczów, Ulhówek, Lubycza Królewska, Jarczów, Tomaszów Lubelski, Tomaszów Lubelski (m.), Bełżec |
|
3 |
lubuskie |
Przewóz, Gozdnica (m.), Wymiarki, Żary, Żary (m.), Łęknica (m.), Trzebiel, Lipinki Łużyckie, Brody, Tuplice, Lubsko, Gubin, Gubin (m.), Bobrowice, Krosno Odrzańskie, Maszewo, Cybinka, Torzym, Słubice, Rzepin, Górzyca, Ośno Lubuskie, Słońsk, Kostrzyn (m.), Witnica |
|
4 |
małopolskie |
Uście Gorlickie, Sękowa, Ropa, Krynica-Zdrój, Grybów, Grybów (m.), Muszyna, Łabowa, Piwniczna-Zdrój, Nawojowa, Rytro, Stary Sącz, Szczawnica (m.), Łącko, Krościenko nad Dunajcem, Ochotnica Dolna, Czorsztyn, Łapsze Niżne, Nowy Targ, Nowy Targ (m.), Bukowina Tatrzańska, Szaflary, Poronin, Biały Dunajec, Zakopane (m.), Kościelisko, Czarny Dunajec, Jabłonka, Raba Wyżna, Spytkowice, Lipnica Wielka, Bystra-Sidzina, Zawoja, Maków Podhalański, Stryszawa |
|
5 |
mazowieckie |
Sarnaki, Stara Kornica |
|
6 |
opolskie |
Kietrz, Baborów, Polska Cerekiew, Branice, Głubczyce, Pawłowiczki, Głogówek, Walce, Krapkowice, Strzeleczki, Lubrza, Biała, Prudnik, Korfantów, Głuchołazy, Nysa, Otmuchów, Paczków |
|
7 |
podkarpackie |
Horyniec-Zdrój, Narol, Cieszanów, Lubaczów, Lubaczów (m.), Oleszyce, Wielkie Oczy, Laszki, Radymno, Radymno (m.), Stubno, Orły, Medyka, Żurawica, Przemyśl, Przemyśl (m.p.), Krasiczyn, Fredropol, Bircza, Ustrzyki Dolne (m.p.), Olszanica, Czarna, Solina, Lutowiska, Cisna, Baligród, Komańcza, Zagórz, Bukowsko, Dukla, Rymanów, Iwonicz-Zdrój, Krempna, Nowy Żmigród |
|
8 |
podlaskie |
Filipów, Przerośl, Wiżajny, Jeleniewo, Rutka Tartak, Szypliszki, Puńsk, Krasnopol, Sejny, Sejny (m.), Giby, Płaska, Lipsk, Sztabin, Dąbrowa Białostocka, Nowy Dwór, Sidra, Kuźnica, Sokółka, Szudziałowo, Krynki, Gródek, Michałowo, Narewka, Czyże, Hajnówka, Hajnówka (m.), Białowieża, Orla, Dubicze Cerkiewne, Boćki, Kleszczele, Czeremcha, Milejczyce, Nurzec Stacja, Mielnik |
|
9 |
pomorskie |
Ustka (m.), Słupsk, Słupsk (m.p.), Smołdzino, Główczyce, Łeba (m.), Wicko, Nowa Wieś Lęborska, Choczewo, Łęczyce, Krokowa, Wejherowo, Wejherowo (m.), Gniewino, Władysławowo (m.), Jastarnia (m.), Hel (m.), Puck, Puck (m.), Reda (m.), Kosakowo, Rumia (m.), Gdynia (m.p.), Szemud, Sopot (m.p.), Gdańsk (m.p.), Żukowo, Kolbudy Górne, Pruszcz Gdański, Pruszcz Gdański (m.), Cedry Wielkie, Stegna, Ostaszewo, Nowy Dwór Gdański, Sztutowo, Krynica Morska (m.) |
|
10 |
śląskie |
Koszarawa, Jeleśnia, Świnna, Radziechowy-Wieprz, Węgierska Górka, Ujsoły, Rajcza, Milówka, Istebna, Wisła (m.), Lipowa, Szczyrk (m.), Ustroń (m.), Brenna, Goleszów, Skoczów, Cieszyn (m.), Dębowiec, Hażlach, Zebrzydowice, Strumień, Pawłowice, Jastrzębie-Zdrój (m.p.), Żory (m.p.), Świerklany, Godów, Mszana, Gorzyce, Wodzisław Śląski (m.), Krzyżanowice, Lubomia, Krzanowice, Racibórz (m.), Pietrowice Wielkie, Rudnik |
|
11 |
warmińsko-mazurskie |
Frombork, Tolkmicko, Braniewo, Braniewo (m.), Płoskinia, Pieniężno, Lelkowo, Górowo Iławeckie, Górowo Iławeckie (m.), Bartoszyce, Bartoszyce (m.), Sępopol, Korsze, Barciany, Srokowo, Węgorzewo, Pozezdrze, Budry, Banie Mazurskie, Gołdap, Dubeninki |
|
12 |
zachodniopomorskie |
Boleszkowice, Dębno, Mieszkowice, Cedynia, Moryń, Chojna, Widuchowa, Banie, Gryfino, Stare Czarnowo, Kołbaskowo, Szczecin (m.), Dobra, Police, Nowe Warpno, Stepnica, Świnoujście (m.), Międzyzdroje, Wolin, Dziwnów, Kamień Pomorski, Świerzno, Rewal, Karnice, Gryfice, Trzebiatów, Brojce, Kołobrzeg, Kołobrzeg (m.), Siemyśl, Gościno, Ustronie Morskie, Dygowo, Karlino, Będzino, Biesiekierz, Mielno, Koszalin, Sianów, Darłowo, Darłowo (m.), Malechowo, Postomino, Sławno, Sławno (m.) |
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Acquisition of real estate by foreigners is regulated by the Act of 24 March 1920 on Acquisition of Real Estate by Foreigners.
Acquisition of real estate in the strict sense of the word is acquisition:
on the basis of any legal event, e.g. sale, exchange, donation, inheritance.
However, the acquisition of real estate requiring a permit may also include the acquisition of shares or stocks in a Polish company which is the owner of the real estate or the right of perpetual usufruct by a foreigner:
For example, when a Chinese investor wants to buy 51% of shares in a Polish company - the owner of a real estate - from a Pole, he needs a permit to do so.
Thus, for example, if a Russian investor wants to buy shares in a Polish controlled company - which owns a property - from another Russian shareholder, the permission will also be required.
A change of shareholder from a foreigner to a foreigner in a controlled company therefore also requires a permit.
However, exceptions to these rules have been provided for. For example, if the company's shares are admitted to trading on a regulated market, no permit is required.
No permit is required for foreigners who are citizens or entrepreneurs of countries - parties to the agreement on the European Economic Area or the Swiss Confederation (transitional periods until 2016 were in force here).
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Szczecin, 22.02.2019.
Accession of Poland to the European Union brought a crucial change to the position of foreigners form EOG and Switzerland. Previously they were under the same regulations as any other foreigners therefore in principle they were obliged to have a permission in order to purchase real estate property. For purchasing apartments the permission have not been needed unless it was located in a frontier zone.
After the accession to the UE the rule is that the permission is not required from them such as permission for purchasing apartments in a frontier zone.
However in reference to a certain real estate properties so-called interim periods have been in force.
For agricultural and woodland property interim period lasted 12 years from the date of the accession of Poland to the European Union. Therefore the permission to purchase agricultural and woodland real estate properties before 2016 r. was required. From 1 may 2016 r. the permission is no longer required. Notwithstanding the above restrictions in purchasing agricultural real estate properties however still exists due to restrictions binding also polish citizens.
Interim period for purchasing second house has lasted until 2009 , such transaction has been valid only with permission.
However in certain cases there have been exceptions in regard to the necessity of waiting through the interim periods.
Interim periods haven't concerned certain situations and purchasing real estate property without the permission has been possible in a certain circumstances straight away after the accession of Poland to the European Union so therefore since 1 may 2004 r. with reference to:
Currently interim periods are long upon us, therefore permission is not required at any case.
Foreigner from the EOG country and Switzerland still as to take into the account that real estate market in Poland is also being protected in a specific manner, in particular with regard to mentioned above agricultural real estate properties. Citizen or entrepreneur from above-mentioned country has the same entitlements as a Pole, so as the same restrictions.
Polish Attorney-at-law Ewa Kosowska-Czapla provides help with purchasing real estate properties by foreigners in Poland.
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Foreigner can become a real estate owner in Poland not only by purchasing one but also for example by inheritance. In such a case, if a foreigner is to become the owner or perpetual usufructuary of real estate in Poland, it is necessary to consider whether the Minister's permit should be obtained for the validity of the acquisition.
In principle, a permit is not required for foreigners from the European Economic Area and Switzerland in case of each purchase of real estate: sale, exchange, donation, merger, acquisition of shares or stocks, including inheritance situations.
However, in certain cases, the permit is also not required from a foreigner from outside the European Union, e.g. from Russia, China, the United States. This applies in particular to the purchase of real estate by inheritance or a legacy ‘by vindication’ by persons entitled to the statutory inheritance.
The lack of permit in case of inheritance therefore applies to persons who are in the circle of heirs under the Act in accordance with Polish law (e.g. spouse, child).
Thereby, for instance, the son of a U.S. citizen would not be obligied to have a permit to inherit real estate property in Poland from his father.
Additionaly, permit is not requaired for purchasining residential unit outside a frontier zone by a foreigner from outside the EU. Thereby, foreigner from outside the European Union inheriting real estate property in Poland which is not in the circle of statutory heirs (e.g. a cohabiting partner) will inherit a residential unit in Warsaw without a permit.
However, when it comes to necessity of possessing a permit, the testamentary heir must apply for a permit within 2 years of the opening of the inheritance, otherwise the real estate will be acquired by the legal heirs. This also applies to the legatee accordingly.
If a foreigner from outside the European Union inherits shares in the company which owns the real estate, the necessity to apply for a permit within a two-year period should also be considered.
Therefore, if a Brazilian find out that he has become a shareholder in a Polish company because he inherited such property from his relative, he should examine whether the company owns real estate in Poland, and then consider applying for a permit to acquire it. Otherwise, it may turn out that due to not applying for a purchase within 2 years, the real estate will fall to somebody else.
Szczecin, Berlin, Poznań
18 October 2018
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Pursuant to the resolution of the Polish Supreme Court dated 13 January 2022, file ref. III CZP 14/22, following a division of the real property which controls the land and subsequent consolidation of the part thus divided with another real property which does not have the status of the land, the easement extends to the entire real property thus created.
There are numerous exceptions to the principle of the necessity of obtaining a permit by a foreigner to acquire real estate in Poland.
Foreigners from the European Economic Area and Switzerland do not need to obtain a permit for foreigners; this currently applies to all real estate in Poland, including the border area.
In turn, with regard to other foreigners, this does not require a permit, for example:
1) the purchase of an independent apartment;
2) acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the date of granting him/her a permanent residence permit or a long-term residence permit for a European Union resident;
3) acquisition by a foreigner who is the spouse of a Polish citizen and resides in the Republic of Poland for at least 2 years after the granting of the permanent residence permit or the long-term residence permit for a European Union resident of real estate which, as a result of the acquisition, will constitute the statutory community of the spouses;
4) acquisition of real estate by a foreigner, if on the day of acquisition the foreigner is entitled to inherit the real estate from the transferor of the real estate and the transferor of the real estate is the owner or perpetual usufructuary of the real estate for at least 5 years;
5) acquisition, by the entity referred to in Article 1(2)(4) (a Polish company controlled by a foreigner) for statutory purposes, of undeveloped real estate, the total area of which in the whole country does not exceed 0.4 ha in urban areas.
However, these exclusions do not cover real estate located in the border zone and agricultural land with an area exceeding 1 ha.
Therefore, a foreigner from outside the EEA and Switzerland will not buy in Poland a flat located, for example, in Szczecin, Świnoujście, Koszalin or Gdańsk without a permit.
Real estate in the border area is real estate in the following municipalities:
|
Lp. |
Województwo |
Gmina (m.)*, (m.p.)** |
|
1 |
dolnośląskie |
Ziębice, Kamieniec Ząbkowicki, Złoty Stok, Bardo, Lądek-Zdrój, Kłodzko, Kłodzko (m.), Stronie Śląskie, Bystrzyca Kłodzka, Międzylesie, Szczytna, Polanica-Zdrój (m.), Duszniki-Zdrój (m.), Lewin Kłodzki, Kudowa-Zdrój (m.), Radków, Nowa Ruda, Nowa Ruda (m.), Stoszowice, Bielawa (m.), Pieszyce (m.), Głuszyca, Walim, Jedlina-Zdrój (m.), Mieroszów, Wałbrzych (m.p.), Boguszów-Gorce (m.), Czarny Bór, Lubawka, Kamienna Góra, Kamienna Góra (m.), Kowary (m.), Mysłakowice, Karpacz (m.), Podgórzyn, Jelenia Góra (m.p.), Piechowice (m.), Stara Kamienica, Szklarska Poręba (m.), Mirsk, Świeradów-Zdrój (m.), Leśna, Gryfów Śląski, Olszyna, Lubań, Lubań (m.), Platerówka, Siekierczyn, Sulików, Zawidów (m.), Zgorzelec, Zgorzelec (m.), Bogatynia, Pieńsk, Nowogrodziec, Węgliniec |
|
2 |
lubelskie |
Konstantynów, Leśna Podlaska, Janów Podlaski, Biała Podlaska, Biała Podlaska (m.p.), Rokitno, Terespol, Terespol (m.), Zalesie, Piszczac, Kodeń, Tuczna, Sławatycze, Sosnówka, Hanna, Włodawa, Włodawa (m.), Wyryki, Hańsk, Wola Uhruska, Sawin, Ruda Huta, Chełm, Chełm (m.p.), Dorohusk, Kamień, Żmudź, Dubienka, Białopole, Horodło, Hrubieszów, Hrubieszów (m.), Uchanie, Trzeszczany, Werbkowice, Mircze, Dołhobyczów, Telatyn, Łaszczów, Ulhówek, Lubycza Królewska, Jarczów, Tomaszów Lubelski, Tomaszów Lubelski (m.), Bełżec |
|
3 |
lubuskie |
Przewóz, Gozdnica (m.), Wymiarki, Żary, Żary (m.), Łęknica (m.), Trzebiel, Lipinki Łużyckie, Brody, Tuplice, Lubsko, Gubin, Gubin (m.), Bobrowice, Krosno Odrzańskie, Maszewo, Cybinka, Torzym, Słubice, Rzepin, Górzyca, Ośno Lubuskie, Słońsk, Kostrzyn (m.), Witnica |
|
4 |
małopolskie |
Uście Gorlickie, Sękowa, Ropa, Krynica-Zdrój, Grybów, Grybów (m.), Muszyna, Łabowa, Piwniczna-Zdrój, Nawojowa, Rytro, Stary Sącz, Szczawnica (m.), Łącko, Krościenko nad Dunajcem, Ochotnica Dolna, Czorsztyn, Łapsze Niżne, Nowy Targ, Nowy Targ (m.), Bukowina Tatrzańska, Szaflary, Poronin, Biały Dunajec, Zakopane (m.), Kościelisko, Czarny Dunajec, Jabłonka, Raba Wyżna, Spytkowice, Lipnica Wielka, Bystra-Sidzina, Zawoja, Maków Podhalański, Stryszawa |
|
5 |
mazowieckie |
Sarnaki, Stara Kornica |
|
6 |
opolskie |
Kietrz, Baborów, Polska Cerekiew, Branice, Głubczyce, Pawłowiczki, Głogówek, Walce, Krapkowice, Strzeleczki, Lubrza, Biała, Prudnik, Korfantów, Głuchołazy, Nysa, Otmuchów, Paczków |
|
7 |
podkarpackie |
Horyniec-Zdrój, Narol, Cieszanów, Lubaczów, Lubaczów (m.), Oleszyce, Wielkie Oczy, Laszki, Radymno, Radymno (m.), Stubno, Orły, Medyka, Żurawica, Przemyśl, Przemyśl (m.p.), Krasiczyn, Fredropol, Bircza, Ustrzyki Dolne (m.p.), Olszanica, Czarna, Solina, Lutowiska, Cisna, Baligród, Komańcza, Zagórz, Bukowsko, Dukla, Rymanów, Iwonicz-Zdrój, Krempna, Nowy Żmigród |
|
8 |
podlaskie |
Filipów, Przerośl, Wiżajny, Jeleniewo, Rutka Tartak, Szypliszki, Puńsk, Krasnopol, Sejny, Sejny (m.), Giby, Płaska, Lipsk, Sztabin, Dąbrowa Białostocka, Nowy Dwór, Sidra, Kuźnica, Sokółka, Szudziałowo, Krynki, Gródek, Michałowo, Narewka, Czyże, Hajnówka, Hajnówka (m.), Białowieża, Orla, Dubicze Cerkiewne, Boćki, Kleszczele, Czeremcha, Milejczyce, Nurzec Stacja, Mielnik |
|
9 |
pomorskie |
Ustka (m.), Słupsk, Słupsk (m.p.), Smołdzino, Główczyce, Łeba (m.), Wicko, Nowa Wieś Lęborska, Choczewo, Łęczyce, Krokowa, Wejherowo, Wejherowo (m.), Gniewino, Władysławowo (m.), Jastarnia (m.), Hel (m.), Puck, Puck (m.), Reda (m.), Kosakowo, Rumia (m.), Gdynia (m.p.), Szemud, Sopot (m.p.), Gdańsk (m.p.), Żukowo, Kolbudy Górne, Pruszcz Gdański, Pruszcz Gdański (m.), Cedry Wielkie, Stegna, Ostaszewo, Nowy Dwór Gdański, Sztutowo, Krynica Morska (m.) |
|
10 |
śląskie |
Koszarawa, Jeleśnia, Świnna, Radziechowy-Wieprz, Węgierska Górka, Ujsoły, Rajcza, Milówka, Istebna, Wisła (m.), Lipowa, Szczyrk (m.), Ustroń (m.), Brenna, Goleszów, Skoczów, Cieszyn (m.), Dębowiec, Hażlach, Zebrzydowice, Strumień, Pawłowice, Jastrzębie-Zdrój (m.p.), Żory (m.p.), Świerklany, Godów, Mszana, Gorzyce, Wodzisław Śląski (m.), Krzyżanowice, Lubomia, Krzanowice, Racibórz (m.), Pietrowice Wielkie, Rudnik |
|
11 |
warmińsko-mazurskie |
Frombork, Tolkmicko, Braniewo, Braniewo (m.), Płoskinia, Pieniężno, Lelkowo, Górowo Iławeckie, Górowo Iławeckie (m.), Bartoszyce, Bartoszyce (m.), Sępopol, Korsze, Barciany, Srokowo, Węgorzewo, Pozezdrze, Budry, Banie Mazurskie, Gołdap, Dubeninki |
|
12 |
zachodniopomorskie |
Boleszkowice, Dębno, Mieszkowice, Cedynia, Moryń, Chojna, Widuchowa, Banie, Gryfino, Stare Czarnowo, Kołbaskowo, Szczecin (m.), Dobra, Police, Nowe Warpno, Stepnica, Świnoujście (m.), Międzyzdroje, Wolin, Dziwnów, Kamień Pomorski, Świerzno, Rewal, Karnice, Gryfice, Trzebiatów, Brojce, Kołobrzeg, Kołobrzeg (m.), Siemyśl, Gościno, Ustronie Morskie, Dygowo, Karlino, Będzino, Biesiekierz, Mielno, Koszalin, Sianów, Darłowo, Darłowo (m.), Malechowo, Postomino, Sławno, Sławno (m.) |
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Acquisition of real estate by foreigners is regulated by the Act of 24 March 1920 on Acquisition of Real Estate by Foreigners.
Acquisition of real estate in the strict sense of the word is acquisition:
on the basis of any legal event, e.g. sale, exchange, donation, inheritance.
However, the acquisition of real estate requiring a permit may also include the acquisition of shares or stocks in a Polish company which is the owner of the real estate or the right of perpetual usufruct by a foreigner:
For example, when a Chinese investor wants to buy 51% of shares in a Polish company - the owner of a real estate - from a Pole, he needs a permit to do so.
Thus, for example, if a Russian investor wants to buy shares in a Polish controlled company - which owns a property - from another Russian shareholder, the permission will also be required.
A change of shareholder from a foreigner to a foreigner in a controlled company therefore also requires a permit.
However, exceptions to these rules have been provided for. For example, if the company's shares are admitted to trading on a regulated market, no permit is required.
No permit is required for foreigners who are citizens or entrepreneurs of countries - parties to the agreement on the European Economic Area or the Swiss Confederation (transitional periods until 2016 were in force here).
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Szczecin, 22.02.2019.
Accession of Poland to the European Union brought a crucial change to the position of foreigners form EOG and Switzerland. Previously they were under the same regulations as any other foreigners therefore in principle they were obliged to have a permission in order to purchase real estate property. For purchasing apartments the permission have not been needed unless it was located in a frontier zone.
After the accession to the UE the rule is that the permission is not required from them such as permission for purchasing apartments in a frontier zone.
However in reference to a certain real estate properties so-called interim periods have been in force.
For agricultural and woodland property interim period lasted 12 years from the date of the accession of Poland to the European Union. Therefore the permission to purchase agricultural and woodland real estate properties before 2016 r. was required. From 1 may 2016 r. the permission is no longer required. Notwithstanding the above restrictions in purchasing agricultural real estate properties however still exists due to restrictions binding also polish citizens.
Interim period for purchasing second house has lasted until 2009 , such transaction has been valid only with permission.
However in certain cases there have been exceptions in regard to the necessity of waiting through the interim periods.
Interim periods haven't concerned certain situations and purchasing real estate property without the permission has been possible in a certain circumstances straight away after the accession of Poland to the European Union so therefore since 1 may 2004 r. with reference to:
Currently interim periods are long upon us, therefore permission is not required at any case.
Foreigner from the EOG country and Switzerland still as to take into the account that real estate market in Poland is also being protected in a specific manner, in particular with regard to mentioned above agricultural real estate properties. Citizen or entrepreneur from above-mentioned country has the same entitlements as a Pole, so as the same restrictions.
Polish Attorney-at-law Ewa Kosowska-Czapla provides help with purchasing real estate properties by foreigners in Poland.
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser
Foreigner can become a real estate owner in Poland not only by purchasing one but also for example by inheritance. In such a case, if a foreigner is to become the owner or perpetual usufructuary of real estate in Poland, it is necessary to consider whether the Minister's permit should be obtained for the validity of the acquisition.
In principle, a permit is not required for foreigners from the European Economic Area and Switzerland in case of each purchase of real estate: sale, exchange, donation, merger, acquisition of shares or stocks, including inheritance situations.
However, in certain cases, the permit is also not required from a foreigner from outside the European Union, e.g. from Russia, China, the United States. This applies in particular to the purchase of real estate by inheritance or a legacy ‘by vindication’ by persons entitled to the statutory inheritance.
The lack of permit in case of inheritance therefore applies to persons who are in the circle of heirs under the Act in accordance with Polish law (e.g. spouse, child).
Thereby, for instance, the son of a U.S. citizen would not be obligied to have a permit to inherit real estate property in Poland from his father.
Additionaly, permit is not requaired for purchasining residential unit outside a frontier zone by a foreigner from outside the EU. Thereby, foreigner from outside the European Union inheriting real estate property in Poland which is not in the circle of statutory heirs (e.g. a cohabiting partner) will inherit a residential unit in Warsaw without a permit.
However, when it comes to necessity of possessing a permit, the testamentary heir must apply for a permit within 2 years of the opening of the inheritance, otherwise the real estate will be acquired by the legal heirs. This also applies to the legatee accordingly.
If a foreigner from outside the European Union inherits shares in the company which owns the real estate, the necessity to apply for a permit within a two-year period should also be considered.
Therefore, if a Brazilian find out that he has become a shareholder in a Polish company because he inherited such property from his relative, he should examine whether the company owns real estate in Poland, and then consider applying for a permit to acquire it. Otherwise, it may turn out that due to not applying for a purchase within 2 years, the real estate will fall to somebody else.
Szczecin, Berlin, Poznań
18 October 2018
Ewa Kosowska-Czapla
Attorney-at-law/ Restructuring adviser