Buying property in Poland as a Lithuania national – full guide

A Vilnius-based entrepreneur decides to acquire a Warsaw apartment as a rental investment. The paperwork looks manageable at first glance. Then the notarial deed requirements, tax registration obligations, and land register procedures arrive all at once – and the window for a favourable asking price starts to close.

Lithuanian nationals who are citizens of a European Union member state may buy most categories of property in Poland without a permit from the Minister of Internal Affairs and National Administration. The general permit-free regime applies to residential and commercial premises, and to land in many urban zones. Agricultural and forest land remains subject to a separate statutory restriction period that expired for EU citizens after Poland's EU accession transitional period ended. The transaction is formalised before a Polish notary, registered in the Land and Mortgage Register (Księga Wieczysta), and taxed under either Value Added Tax or Civil Law Transactions Tax (Podatek od Czynności Cywilnoprawnych, PCC).

This guide walks through every stage: permit rules, due diligence, the notarial deed, tax obligations, post-closing registrations, and cross-border considerations specific to buyers from Lithuania. Each section includes a concrete figure – a deadline, a rate, or a threshold – so you can plan your transaction timeline before instructing counsel.

Do Lithuanian nationals need a permit to buy property in Poland?

The short answer is: rarely. Under Polish real estate legislation, EU citizens are exempt from the general obligation to obtain a permit from the Ministry of Internal Affairs and National Administration (Ministerstwo Spraw Wewnętrznych i Administracji, MSWiA). This exemption covers residential flats, commercial premises, and most urban building plots. For a Lithuanian buyer purchasing a Warsaw apartment or a Kraków commercial unit, no permit application is needed.

Agricultural and forest land is the main exception. Polish land legislation introduced a transitional period after EU accession during which restrictions on foreign EU buyers applied. That period has expired. EU nationals may now acquire agricultural land provided the property does not exceed certain thresholds or trigger pre-emption rights held by the Agricultural Property Agency (Krajowy Ośrodek Wsparcia Rolnictwa, KOWR). KOWR holds a statutory right of first refusal on transactions involving agricultural land above 0.3 hectares. The agency has one month to exercise that right from the date it receives the notarial deed draft.

A separate rule applies to second homes in designated border zones and certain coastal areas. If the property falls within a restricted zone listed in the relevant regulation, a permit from MSWiA is required even for EU citizens. The permit procedure takes up to two months. Buyers should verify the cadastral address against the restricted-zone register before signing any preliminary agreement.

• Residential flats and commercial premises – no permit required for EU nationals
• Urban building plots – generally no permit required
• Agricultural land above 0.3 ha – KOWR pre-emption right applies
• Forest land – subject to separate statutory restrictions
• Restricted border/coastal zones – MSWiA permit required regardless of nationality

We helped a Lithuanian IT company acquire a commercial office unit in the Mazowieckie region (summer 2025) without a permit, after confirming the property fell outside every restricted category. Early classification saves weeks of unnecessary agency correspondence.

What does due diligence look like for a Polish property purchase?

Due diligence is where Lithuanian buyers most often lose time – and occasionally money. Polish property law requires the buyer to verify the Land and Mortgage Register entry at the National Court Register (Krajowy Rejestr Sądowy, KRS) for corporate sellers, the local spatial development plan, and the technical condition of the building. Skipping any layer exposes the buyer to encumbrances that survive the transfer.

The Land and Mortgage Register (Księga Wieczysta) is publicly accessible online. It is divided into four sections covering ownership, perpetual usufruct rights, mortgages, and other encumbrances. A buyer should confirm that the seller appears in Section II as the registered owner and that Section IV shows no undisclosed mortgages. If a mortgage is present, the sale proceeds must be used to discharge it, and the bank's consent is required before closing. Discharge typically takes 14 to 30 days after repayment.

The local spatial development plan (Miejscowy Plan Zagospodarowania Przestrzennego, MPZP) determines permitted uses. If no MPZP exists for the plot, the buyer must obtain a planning decision (decyzja o warunkach zabudowy) before developing it. That decision can take up to 90 days. For investment buyers who plan to redevelop, checking MPZP coverage before signing a preliminary agreement is not optional.

Corporate sellers require additional scrutiny. The KRS entry must confirm the seller's legal form, registered capital, and – critically – who is authorised to sign the deed. A transaction signed by a person without board authority is voidable. For transactions above EUR 1m, request a recent extract no older than three months.

Practical checklist for pre-signing due diligence:

• Download and review the full Land and Mortgage Register entry
• Confirm no undisclosed mortgages, easements, or usufruct rights
• Check MPZP or obtain a planning decision for development plots
• Verify the seller's authority to sell (board resolution for companies)
• Obtain a building technical inspection report for older structures

How is the transaction documented and taxed?

Every transfer of real property in Poland must be executed as a notarial deed (akt notarialny) before a Polish notary. The deed is mandatory under Polish civil law – a private contract alone does not transfer title. The notary verifies identity, reads the deed aloud, and registers the transaction with the Land and Mortgage Register within the same session in most cases. Notarial fees are capped by regulation and scale with transaction value; for a PLN 1m property, the maximum notarial fee is PLN 4,770 plus VAT.

Tax treatment depends on the seller's status. If the seller is a VAT-registered developer selling a new unit within two years of first occupation, the transaction is subject to VAT at 8% (for residential units up to 150 sqm) or 23%. In that case, PCC does not apply – the two taxes are mutually exclusive. If the seller is a private individual or the property is more than two years old, PCC applies at 2% of the transaction value. PCC is declared and paid within 14 days of signing the deed. The notary collects PCC on behalf of the tax authority in most residential transactions.

Lithuanian buyers who are non-residents for Polish tax purposes must also consider income tax on future rental income. Polish personal income tax on rental income from a flat-rate perspective is 8.5% on gross receipts up to PLN 100,000 per year, and 12.5% above that threshold. A Lithuanian buyer renting out a Warsaw apartment must register as a taxpayer with the relevant Polish tax office (Urząd Skarbowy) within 30 days of first receiving rental income.

For a tailored strategy on structuring the acquisition and managing ongoing tax obligations, reach out to info@kordeckipartners.com.

What cross-border considerations apply specifically to Lithuanian buyers?

Lithuania and Poland are both EU member states and NATO allies with deep economic ties. That shared framework resolves many cross-border friction points. However, several practical issues arise specifically for Lithuanian nationals that buyers should address before closing.

Currency exposure is the first consideration. Lithuania adopted the euro in 2015. Poland retains the Polish zloty (PLN). A buyer transferring funds from a Lithuanian euro account faces exchange-rate risk between signing the preliminary agreement and paying the balance on the notarial deed date. That gap is typically 30 to 60 days. Fixing a forward contract at the preliminary agreement stage reduces exposure. Some Polish developers accept payment in EUR, but the Land and Mortgage Register records value in PLN.

The double taxation convention between Poland and Lithuania governs how rental income and capital gains on Polish property are taxed. Under that treaty, income from immovable property located in Poland is taxed in Poland. A Lithuanian resident who pays Polish income tax on rental receipts can credit that tax against Lithuanian liability under the treaty's credit method. The credit is calculated on the Lithuanian tax return. Lithuanian buyers should confirm their tax residency status before closing – a change in residency mid-year affects how the credit is calculated.

For Lithuanian companies buying commercial property in Poland, the transaction may also trigger Polish thin-capitalisation rules and transfer-pricing documentation obligations if the Polish entity is related to the Lithuanian parent. Debt-financed acquisitions where interest payments flow to a related party in Lithuania require a transfer-pricing file if the transaction value exceeds PLN 10m. For context on how insolvency scenarios affecting cross-border Polish-Lithuanian structures are handled, see our analysis of cross-border insolvency involving Poland and Lithuania.

We secured the registration of a commercial property acquisition for a Lithuanian logistics company in Lower Silesia (winter 2025), coordinating the PLN/EUR settlement, KOWR notification, and KRS verification within a 45-day timeline.

Specific situations faced by your company require individual analysis. Delays in addressing cross-border tax and registration issues can forfeit favourable purchase terms and precludes timely rental income. To receive an expert assessment of your Lithuanian-Polish acquisition structure, contact info@kordeckipartners.com.

What are the post-closing obligations and registration steps?

Closing the notarial deed is not the end of the process. Polish real estate law imposes several post-closing obligations that must be completed within strict deadlines. Missing them triggers administrative penalties and, in some cases, personal liability for the buyer.

The Land and Mortgage Register application is filed by the notary on the day of closing in most cases. If the notary does not file electronically, the buyer must submit the application within 14 days. The registration process takes between two weeks and three months depending on the court district and current workload. Until registration is complete, the buyer's ownership is not fully enforceable against third parties, even though the deed itself transfers title.

If the property is in a housing cooperative (spółdzielnia mieszkaniowa), the buyer must notify the cooperative within 30 days of acquiring the unit. Failure to notify may result in the cooperative refusing to update the membership register, which affects the buyer's right to participate in cooperative governance and access shared facilities.

For non-resident buyers, the most time-sensitive post-closing step is tax registration. A Lithuanian buyer receiving rental income must register with the relevant Urząd Skarbowy within 30 days of the first rental payment. Late registration does not eliminate the tax obligation – it adds a penalty interest charge of 8% per annum on undeclared amounts. Annual income tax returns (PIT-28 for flat-rate rental taxation) are due by the end of February of the following tax year.

Buyers who acquired property as part of a company structure should also check whether the transaction triggers reporting obligations to the Polish Financial Supervision Authority (Komisja Nadzoru Finansowego, KNF) or the National Bank of Poland (Narodowy Bank Polski, NBP) under foreign exchange regulations. Cross-border capital transactions above EUR 15,000 must be reported to NBP. The report is filed by the Polish bank executing the transfer, but the buyer should confirm it has been completed.

For comparison with how EU nationals from other jurisdictions handle similar post-closing steps, see our guide on buying property in Poland as a France national.

What should Lithuanian buyers watch out for in commercial leases and development projects?

Lithuanian investors who buy to develop or to lease commercially face a second layer of complexity beyond the acquisition itself. Polish commercial lease law and construction regulation contain several traps that cost investors months of delay and, in some cases, significant contractual penalties.

Commercial lease agreements in Poland are governed by the Civil Code (Kodeks cywilny, KC). Leases for a fixed term exceeding one year must be in writing; leases for more than ten years must be in the form of a notarial deed to be binding on the buyer if the property is sold. A Lithuanian investor who acquires a property with an existing commercial tenant should verify whether the lease was properly executed. An informally documented long-term lease may not bind the new owner – but the tenant may dispute eviction, creating a dispute that takes 18 to 24 months to resolve through Polish courts.

Development projects introduce FIDIC contract risk. Poland's construction market widely uses FIDIC-based contracts for larger projects. Disputes under FIDIC conditions – particularly regarding variation orders, delay damages, and defect liability periods – are technically complex. The Dispute Adjudication Board process has strict 28-day deadlines. Missing a DAB referral deadline forfeits the right to claim that variation or extension of time permanently. For a Lithuanian developer commissioning construction in Poland, engaging a FIDIC-accredited adviser from the outset is not a luxury.

Building permits (pozwolenie na budowę) are issued by the district authority (starosta) or, for larger projects, the voivode (wojewoda). The standard processing time is 65 days from a complete application. An incomplete application resets the clock. For projects in Warsaw, the city's architectural office has historically run at capacity, and processing times of four to five months are common for complex mixed-use schemes.

For a detailed comparison with domestic buyers' experience of the same procedures, see our guide on buying property in Poland as a Poland national.

Frequently asked questions

Q: How long does a typical residential property purchase take for a Lithuanian buyer?

A: From signed preliminary agreement to completed Land and Mortgage Register entry, most residential transactions take between six and twelve weeks. The preliminary agreement stage is typically 30 to 60 days, the notarial deed is signed in a single session, and register entry follows within two to eight weeks depending on the court. KOWR pre-emption procedures for agricultural land add up to one month. Buyers should allow at least three months for any transaction involving an older property with title complications.

Q: Is it a misconception that Lithuanian buyers always need a permit because Poland is not in the Schengen area for property purposes?

A: Yes – this is a common misunderstanding. Poland is fully in the Schengen Area and the EU single market. The permit-free regime for EU nationals in Polish real estate law applies to Lithuanian citizens without qualification for most property categories. The confusion sometimes arises because non-EU nationals – including some CIS-country buyers – do require permits. Lithuanian nationals should not conflate their status with non-EU buyer requirements.

Q: What are the total acquisition costs a Lithuanian buyer should budget beyond the purchase price?

A: Budget approximately 3% to 4% of the purchase price for transaction costs on a secondary-market residential purchase. This covers PCC at 2%, notarial fees (capped by regulation, roughly 0.5% to 1% for mid-range properties), Land and Mortgage Register application fees of PLN 200, and legal fees. New-build purchases from a developer replace PCC with VAT already included in the price, so acquisition costs fall to roughly 1% to 2% above the net price. Currency conversion costs for euro-to-PLN transfers add a further 0.3% to 0.8% depending on the bank or FX provider used.

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, development, and commercial leasing. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. Our real estate practice includes FIDIC-accredited dispute resolution, land register due diligence, and cross-border structuring for Lithuanian, German, French, and CIS-country buyers. To discuss your situation, contact info@kordeckipartners.com.

Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. KORDECKI & Partners assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.