Buying property in Poland as a Slovakia national

A Slovak entrepreneur recently approached our firm after identifying a warehouse complex near Wrocław that suited her logistics expansion plans perfectly. The asking price was competitive. The seller wanted to move quickly. She had two weeks to commit – or lose the deal entirely.

Slovak nationals, as EU citizens, may purchase most types of property in Poland without obtaining a permit from the Minister of Internal Affairs. Residential apartments, commercial premises, and warehouse units are generally available for direct acquisition. Agricultural and forest land remains subject to restrictions under Polish land acquisition law, with a five-year ownership threshold applying to EU nationals who have not farmed the land continuously.

This guide walks through the full acquisition process: legal framework, step-by-step procedure, costs, common mistakes, and three business scenarios tailored to Slovak buyers. Whether you are acquiring a city-centre flat in Warsaw, an office in Kraków, or an industrial site in Lower Silesia, the structure below applies.

What legal framework governs property purchases by Slovak nationals in Poland?

Slovak nationals benefit from EU free movement rules. Polish land acquisition law, administered through the National Court Register (KRS) system and supervised by the Ministry of Internal Affairs and Administration, distinguishes between EU citizens and third-country nationals. As an EU citizen, a Slovak buyer faces no permit requirement for most urban and commercial property. Agricultural land is the principal exception, governed by the ustawa o kształtowaniu ustroju rolnego (Agricultural System Act, UKUR), which imposes a five-year personal farming requirement before unrestricted sale to any buyer, including EU citizens.

The Central Statistical Office (GUS) categorises land by use type. That classification, visible in the land and mortgage register maintained by district courts, determines which restrictions apply. A warehouse plot classified as industrial land carries no acquisition restrictions for a Slovak buyer. The same plot reclassified as agricultural triggers the UKUR regime. Checking the register entry before signing any preliminary agreement is therefore the first practical step.

Polish notarial law requires every property transfer to be executed before a Polish notary public. Electronic signatures and foreign notarisation are not accepted. The notary files the transfer deed directly with the land and mortgage register court, and the new ownership is entered within approximately 30 days of filing.

What are the steps and timeline for buying property in Poland?

The acquisition process runs in five stages, typically taking between 60 and 120 days from initial offer to registered title. Each stage has a defined document set and a cost component. Missing a step – particularly the preliminary agreement stage – forfeits the buyer's deposit and may preclude recovery of negotiated terms.

Due diligence (weeks 1–2): land and mortgage register search, planning certificate from the relevant commune, zoning plan review, and environmental status check.
Preliminary agreement (umowa przedwstępna): signed before a notary or in private form; a notarised preliminary agreement allows the buyer to enforce specific performance in court.
Tax clearance and VAT assessment: determine whether the transaction is subject to VAT (23% on new commercial property) or civil law transaction tax (PCC) at 2% of market value for second-hand residential property.
Final notarial deed: executed before a Polish notary; purchase price paid on the same day or via escrow.
Land register entry: notary files the application; entry typically completed within 30 days.

Our team secured clear title for a Slovak IT company acquiring an office building in Kraków (summer 2025), resolving a prior mortgage encumbrance that the seller had failed to disclose. Acting early in due diligence prevented what would have been an unrecoverable loss of the EUR 80,000 deposit.

For a practical overview of our real estate acquisition services, visit our Polish real estate practice page.

What costs should a Slovak buyer budget for?

Budgeting accurately matters. Unexpected costs – particularly PCC or VAT – can shift the economics of a deal significantly. A Slovak buyer should plan for four cost categories before signing any agreement.

Notarial fees (taksa notarialna) are set by regulation on a sliding scale. For a property valued at PLN 1m, the maximum notarial fee is approximately PLN 5,185 plus VAT. For PLN 5m, the ceiling is roughly PLN 14,685 plus VAT. Parties typically split the fee, though this is negotiable. Court registration fees are fixed at PLN 200 per entry for ownership and PLN 200 for a mortgage entry.

Transaction tax is the largest variable. Commercial property sold by a VAT-registered developer attracts 23% VAT on the net price – usually borne by the buyer unless otherwise negotiated. Second-hand residential property sold between private individuals attracts PCC at 2% of market value, payable by the buyer within 14 days of the notarial deed. A buyer who misidentifies the tax category and underpays faces surcharges from the National Revenue Administration (KAS) of up to 150% of the tax shortfall.

Legal and advisory fees vary. A full acquisition mandate from a Warsaw real estate lawyer typically costs between PLN 8,000 and PLN 25,000 depending on transaction complexity, the presence of encumbrances, or FIDIC disputes on construction-phase assets.

Three business scenarios for Slovak buyers

Slovak investors approach Polish property from different angles. The legal and tax treatment differs materially across the three most common scenarios. Choosing the wrong structure at the outset forfeits tax efficiency that cannot be recovered retrospectively.

Scenario 1 – Individual buying a Warsaw apartment. A Slovak professional relocating to Warsaw purchases a 65 m² flat in the Mokotów district for PLN 900,000. The seller is a private individual. PCC applies at 2% (PLN 18,000). No permit is required. The buyer registers in the Polish PESEL system to satisfy the notary's identity requirements. Rental income from the flat is taxed in Poland under the Polish-Slovak double tax treaty, with a flat-rate option of 8.5% on gross rental revenue up to PLN 100,000 per year.

Scenario 2 – Slovak company acquiring a commercial lease or warehouse. A Slovak logistics company buys a warehouse near Łódź. The property is sold by a VAT-registered Polish entity. VAT at 23% applies. The Slovak buyer should register for Polish VAT before completion to recover input VAT, avoiding a permanent cash cost of several hundred thousand PLN. A commercial lease review for the existing tenant is also advisable before acquisition; guidance on lease review issues for Slovak tenants is available in our office lease review guide for Slovak tenants.

Scenario 3 – Slovak employer buying office space for posted workers. A Slovak construction firm purchases office space in Katowice to support a long-term posted-worker deployment. The acquisition follows standard commercial property rules. The firm must also manage A1 certificate obligations for its posted workers; our guide on A1 certificates for Slovak posted workers covers that parallel track.

We obtained a VAT refund exceeding PLN 1.4m for a Slovak manufacturing client acquiring industrial property in the Silesia region (winter 2025–2026), by structuring the acquisition through a Polish VAT registration completed before the notarial deed was executed.

What mistakes do Slovak buyers most commonly make?

Four errors recur across transactions. Each is avoidable with early legal involvement. Each, left uncorrected, forfeits rights that cannot be restored after the notarial deed is signed.

Skipping the land register search: undisclosed mortgages, easements, or third-party rights survive the sale and bind the new owner.
Signing a private preliminary agreement: only a notarised preliminary agreement supports a court claim for specific performance; a private form leaves the buyer with only a damages claim if the seller withdraws.
Misidentifying the tax regime: treating a VAT transaction as PCC, or vice versa, triggers surcharges and interest from KAS.
Ignoring zoning: a plot with no current building permit may be unbuildable if the commune's zoning plan prohibits the intended use; checking the local spatial development plan (miejscowy plan zagospodarowania przestrzennego, MPZP) before signing is not optional.

Slovak buyers occasionally assume that EU citizenship eliminates all formalities. It eliminates the permit requirement for most property types. It does not simplify the notarial, tax, or registration process. Those steps apply equally to all buyers, domestic or foreign.

A specific situation requires specific advice. If your company or you personally are evaluating a Polish property acquisition and need clarity on tax structure, title risks, or transaction timeline, contact info@kordeckipartners.com before committing to a preliminary agreement.

To receive an expert assessment of your acquisition structure and tax exposure, contact info@kordeckipartners.com – we will review the land register entry, identify applicable tax regime, and advise on preliminary agreement terms within five working days.

Frequently asked questions

Q: Do Slovak nationals need a government permit to buy property in Poland?

A: No permit is required for residential apartments, commercial premises, or industrial land. Agricultural and forest land is the main exception: EU citizens who have not personally farmed the land for at least five years must satisfy additional conditions under the Agricultural System Act before acquiring such plots. Always verify land classification in the land and mortgage register before signing.

Q: How long does the full acquisition process take, and what does it cost?

A: From initial offer to registered title, the process typically takes 60 to 120 days. Total transaction costs – including notarial fees, court registration, PCC or VAT, and legal fees – usually range from 3% to 5% of the purchase price for residential property and from 4% to 8% for commercial property where VAT applies. VAT-registered buyers can recover input VAT, which materially reduces the net cost.

Q: Is it a misconception that buying through a Slovak company avoids Polish taxes?

A: Yes. Polish real estate transfer taxes and VAT apply based on where the property is located, not where the buyer is incorporated. A Slovak company purchasing Polish property is subject to the same PCC or VAT regime as a Polish buyer. Corporate income from the property – rental income or capital gains on disposal – is also taxed in Poland under the Polish-Slovak double tax treaty, which allocates taxation rights over immovable property to the state where the property is situated.

KORDECKI & Partners is a law firm based in Warsaw and Krakow, advising business clients across 30 jurisdictions. Our team combines expertise in Polish and international law with a practical approach to real estate acquisition, title due diligence, and commercial property transactions. We work with Polish entrepreneurs, foreign investors – including Slovak buyers – and in-house legal teams managing cross-border property portfolios. To discuss your situation, contact info@kordeckipartners.com.