Real estate notarial services

The Notarial Office of Agnieszka Baran provides comprehensive notarial services related to real estate transactions in Warsaw and the Mazovian Voivodeship – professionally, efficiently, at convenient dates, and with the observance of legal security.

If you have any questions, please contact the notary to clarify any doubts and to arrange a meeting at the office.

Call +48 601 904 883

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Real Estate

Notary Agnieszka Baran has many years of experience in providing notarial services related to real estate transactions. Notarial deeds are drawn up with the highest legal standards, attention to detail, and understanding of all aspects of the legal transaction.

In terms of notarial services related to real estate transactions, the notary prepares notarial deeds for:

  • Sale agreements for apartments – ownership and cooperative,
  • Donation (transfer) agreements for apartments,
  • Sale and donation agreements for plots – building, agricultural, and forest,
  • Apartment exchange agreements,
  • Developer agreements,
  • Farm sale agreements,
  • Occasional and institutional lease agreements,
  • Apartment and house easement agreements,
  • Preliminary agreements,
  • Conversion of cooperative ownership right to a separate ownership right for a flat,
  • Abolition of co-ownership of real estate,
  • Establishment of separate ownership of a flat,
  • Agreements on the use of common real estate,
  • Life estate agreements,
  • Developer agreements,
  • Establishment of mortgages, easements, and rights of use.

Selling property – taxes

When selling a property, we may be subject to the tax on civil law transactions (PCC), value-added tax (VAT), and personal income tax (PIT).

Personal income tax

According to Art. 10(1)(8) of the Act of 26 July 1991 on Personal Income Tax (PIT Act), the source of income is the paid disposal of:

  • immovable property or its parts and ownership interest in real estate;
  • cooperative ownership right to a residential or utility premises and the right to a single-family house in a housing cooperative;;

when:

  • the paid disposal is not made in the course of business activity, and
  • it has been made in the case of the paid disposal of real estate and property rights before the end of 5 years, counting from the end of the calendar year in which the acquisition or construction occurred.
Personal income tax is levied on the seller, and the taxable base is the difference between the income from the paid disposal of the property or property rights and the cost of obtaining that income.
 
Taxation of Real Estate Sale – PCC Tax

In most real estate sale transactions, the PCC tax applies, the amount of which is regulated by the Act on Civil Law Transactions Tax (the Act of September 9, 2000, on the tax on civil law transactions). According to the provisions, the sale of real estate is subject to a civil law transactions tax (PCC) at a rate of 2%.

The PCC tax obligation arises at the moment of signing the agreement (Art. 3 upcc) and, in accordance with Art. 4 upcc, is charged to the buyer..

Basis for PCC Taxation

According to Art. 6 of the PCC Act, the basis for taxation is the market value of the real estate. Usually, this is the sale price stated in the contract. If this value has been underestimated according to the tax authority’s assessment, the parties are called upon to adjust it. If, even after the correction, the price is still considered to be underestimated, the tax authority will appoint an expert to determine the market value. If the value determined by the expert differs by more than 33% from the value stated by the parties in the contract, the buyer will bear the costs of the opinion, and the value of the property determined by the expert will be used as the basis for taxation.

VAT Tax

The PCC tax does not apply if the seller is a VAT taxpayer. In such a case, the sale transaction is exempt from PCC, but is subject to the value-added tax (VAT) at a rate of 23%.

Let's talk
Notary Agnieszka Baran

In case of any doubts, I will explain the rules for drafting contracts related to real estate transactions, advise on how to formulate a preliminary agreement, inform about the applicable tax rates and exemptions, as well as what documents and information need to be prepared.

Call +48 601 904 883

Real estate transactions - cost of notary

The notarial fee charged by a notary is determined by the Minister of Justice regulation.

In the case of real estate transactions, the amount of the base notary fee usually depends on the value of the property and is as follows:

  • PLN 100 for properties valued up to PLN 3,000,
  • PLN 100 plus 3% of the excess over PLN 3,000 for properties valued over PLN 3,000 up to PLN 10,000,
  • PLN 310 plus 2% of the excess over PLN 10,000 for properties valued over PLN 10,000 up to PLN 30,000,
  • PLN 710 plus 1% of the excess over PLN 30,000 for properties valued over PLN 30,000 up to PLN 60,000,
  • PLN 1,010 plus 0.4% of the excess over PLN 60,000 for properties valued over PLN 60,000 up to PLN 1,000,000,
  • PLN 4,770 plus 0.2% of the excess over PLN 1,000,000 for properties valued over PLN 1,000,000 up to PLN 2,000,000,
  • PLN 6,770 plus 0.25% of the excess over PLN 2,000,000, but not more than PLN 10,000 or PLN 7,500 (for tax group I) for properties valued over PLN 2,000,000.

In some cases, the base rate is reduced by half, and sometimes its amount is a lump sum. The notary will determine the notary fee based on the analysis of the specific case documents. Please contact the notary office for more information.

In addition, the notary charges a fee of PLN 6 for each started page for copies. The notary’s fee is subject to a 23% value-added tax (VAT).