-- main --
### title
Real Estate in Poland
(Renting & Buying)

### summary
[💵](1–2 months|Rental deposit)
[📄](Written lease|Always required)
[⏱️](30–90 days|Purchase timeline)
[🏛️](2%|Purchase tax PCC)

### description
Complete guide to renting and buying property in Poland: contracts, deposits, purchase process, mortgages, taxes, and tenant/buyer rights.

Foreigners have different rights based on citizenship status. EU/EEA citizens face minimal restrictions for apartments. Non-EU citizens may need permits for houses and land, but apartments are generally accessible.

### benefits
**Strong tenant protections**
Polish rental law is pro-tenant with security of tenure
---
**Affordable property prices**
30-50% cheaper than Western Europe
---
**Good rental yields**
5-7% average returns in major cities
---
**Clear legal framework**
Land Registry provides transparent ownership records
---
**EU stability**
Property rights protected under EU law

### Renting Property

### Types of Rental Agreements

**Standard Civil-Law Contract (Umowa Najmu)**
- Most common form for residential and commercial
- Available to any landlord
- Can be fixed-term or indefinite duration
- Must be in writing if term exceeds one year
- Provides strong tenant protections

**Occasional Tenancy (Najem Okazjonalny)**
- Available exclusively to private individual landlords
- Maximum 90 days duration
- Simpler documentation
- Lower regulatory requirements
- Cannot be automatically renewed

**Institutional Tenancy Agreement**
- Reserved for professional landlords operating as businesses
- Follows standard legal framework
- Applicable to properties managed professionally

### Essential Contract Elements

**Required Information:**
- Party identification and contact details
- Precise property description
- Rental duration (fixed-term or indefinite)
- Monthly rent amount and due date
- Payment method
- Security deposit (kaucja) amount
- Utility and fee responsibilities
- Maintenance obligations
- Termination provisions

### Rent Regulations

**Freedom to Negotiate:**
- Landlord and tenant can freely agree on rent amounts
- No government rent control on private properties

**Rent Increases:**
- Landlord can increase rent during tenancy
- Must provide notice by last day of month
- Tenant has two months to accept or give notice
- Tenant can request written explanation for increase

### Security Deposits

**Rules:**
- Typically 1-2 months' rent
- Maximum legal limit: 6 months' rent
- Must be returned at lease end if no damages
- Landlord may deduct repair costs for damages beyond normal wear
- Must be itemized if deductions made

**Important:** Deposits should be held separately and not commingled with landlord's funds

### Tenant Rights

**Protection of Basic Rights:**
- Right to safe, habitable housing
- Right to privacy and personal space protection
- Right to timely repair of housing defects
- Right to return deposit after tenancy

**Duration Protections:**

**Indefinite-Term Contracts:**
- Provide permanent security of tenure
- Landlord can only terminate on limited grounds:
  - Severe breach of tenant duties
  - Tenant absence exceeding 12 months
  - Important reasons (e.g., landlord's family need)
- Tenant can terminate with three times the rent payment as notice

**Fixed-Term Contracts:**
- Valid for any agreed duration
- Automatic conversion to indefinite after 10 continuous years
- Parties can freely set termination notice periods
- Can include conditions for early termination

### Tenant Obligations

- Timely payment of rent and utilities
- Maintain housing in proper condition
- Comply with lease terms and cohabitation rules
- Report damage or problems to landlord promptly
- Respect neighbor rights

### Eviction Process

**Complex and Lengthy:**
- Typical timeline: 3-6 months minimum
- Must follow formal legal procedures
- Notice requirements typically 3 months
- Requires court judgment for enforcement
- Sheriff enforcement for physical removal
- Tenant protections make eviction difficult

### Utilities and Common Charges

**Responsibility:**
- Typically divided between landlord and tenant as agreed
- Electricity, gas, water, internet usually tenant responsibility
- Building maintenance charges shared with other residents
- Terms must be clearly specified in contract

### Buying Property

### Property Types

**Apartments (Mieszkania)**
- Self-contained residential units in multi-story buildings
- Most accessible property type for foreign buyers
- Includes share of common areas (land, corridors, roof)
- Easiest to purchase without government permits

**Houses (Domy)**
- Standalone residential structures
- Includes direct land ownership
- Requires government permits for non-EU/EEA citizens
- More common in suburban and rural areas

**Land (Grunty)**
- Undeveloped or developed plots
- Subject to the most restrictive regulations for foreign buyers
- Highly regulated, especially agricultural land

**Commercial Property**
- Office spaces, retail units, warehouses
- Subject to different tax treatments and regulations
- Growing investment category

### Forms of Property Ownership

**Full Ownership (Pełna Własność)**
- Complete ownership of property and land
- Most attractive and flexible form of ownership
- Easiest to mortgage
- Property tax depends on land area and local rates

**Perpetual Usufruct (Użytkowanie Wieczyste)**
- Long-term lease-like right to use public land
- Duration: typically 40 or 99 years
- Annual fee required to state or municipality
- Increasingly converted to full ownership
- Less favorable for mortgages

**Cooperative Rights (Prawo Spółdzielcze)**
- Membership in housing cooperative with right to specific unit
- Limited rights compared to full ownership
- Lower entry costs
- More difficult to mortgage

**Shared Ownership (Współwłasność)**
- Joint ownership by multiple parties
- Can be fractional or without specific shares (marital community)
- Requires unanimous consent for certain decisions

### Land and Mortgage Register (Księgi Wieczyste)

All Polish real estate is recorded in the Land and Mortgage Register, maintained by district courts. Each property has a unique register number regardless of ownership changes. The register is organized into four sections:

- **Section I**: Property identification and plot information
- **Section II**: Current owners
- **Section III**: Rights of third parties and restrictions
- **Section IV**: Mortgages

The public can access registers online at przegladarka-ekw.ms.gov.pl to verify property status and ownership before purchase.

### Foreigners & Migrants: Essential Information

### Visa and Residence Status

**EU/EEA Citizens (including Swiss nationals):**
- No visa required for stays up to 90 days
- Can work and live without restrictions
- No residence permit required for short-term stays
- Can apply for temporary residence permit for longer stays
- Can purchase apartments without permits
- Houses and land may require permits depending on region

**Non-EU Citizens:**
- Allowed 90-day visa-free travel within 180-day periods
- Require visa or residence permit for longer stays
- Various categories available: work, family reunification, study, business
- Can purchase apartments without permits
- Houses and land typically require government permits

### Temporary Residence Permit

**Requirements:**
- Legal stay in Poland (existing visa or within visa-free period)
- Proof of accommodation
- Health insurance
- Proof of financial means to cover living expenses
- Declared purpose of stay

**Processing:**
- Apply at Voivodeship Office (urząd wojewódzki) for your region
- Can apply at any time during legal stay, but must submit before current authorization expires
- Processing takes several months
- You may continue legal stay while application is pending

**Benefits:**
- Legal residence authorization
- Travel to Schengen countries for 90 days within 180-day period
- Possibility to work in Poland (with employment authorization)
- Border crossing without visa
- Simplifies property purchase process

### Permanent Residence Permit

**Eligibility After 5 Years:**
- Lived continuously in Poland for at least 5 years
- Initially held temporary residence permit for work, studies, or family reunification

**Other Eligibility Routes:**
- Married to Polish citizen for 3+ years
- Polish descent/origin
- Child of permanent resident or Polish citizen
- Granted asylum
- Other special circumstances

**Benefits:**
- Permanent residence authorization
- Eligibility for Polish citizenship
- Free border crossing
- Work without permit
- Business operation rights
- Access to social benefits
- Full property ownership rights

### PESEL Number

The Polish Personal Identification Number (PESEL) is essential for many transactions:
- Not mandatory to purchase property but highly recommended
- Facilitates tax settlement, utility contracts, banking
- Obtained at municipal office with justified need (property ownership qualifies)
- Required by most banks for mortgage applications

### Purchase Process & Timeline

### Step 1: Property Search & Preliminary Inspection

**Actions:**
- Research neighborhoods and properties
- Verify ownership in Land and Mortgage Register
- Arrange personal inspection or virtual tours
- Check zoning and development status

**Timeline:** 1-4 weeks

### Step 2: Preliminary Agreement (Umowa Przedwstępna)

**Details:**
- Non-binding agreement outlining main terms
- Usually signed with agent or seller
- Specifies price, property description, timeline
- Often includes deposit (typically 5-10% of purchase price)
- Not legally required but strongly recommended

**Timeline:** Days 1-7

### Step 3: Securing Financing

**For Buyers Seeking Mortgage:**
- Gather income documentation (payslips, tax returns)
- Apply to banks 4-8 weeks before intended closing
- Undergo property valuation
- Obtain mortgage approval

**For Buyers Seeking Permits (Non-EU Citizens):**
- Begin permit application process early (4-8 weeks)
- Gather required documentation

**Timeline:** 4-8 weeks (in parallel with other steps)

### Step 4: Legal Due Diligence

**Key Actions:**
- Hire lawyer specializing in real estate (strongly recommended for foreigners)
- Verify title and check for encumbrances
- Review all property documents
- Confirm building community/cooperative bylaws
- Check for any outstanding mortgages or liens
- Verify utility connections and availability

**Timeline:** 1-2 weeks

### Step 5: Notarial Agreement (Final Purchase Contract)

**Process:**
- Schedule meeting with notary (notariusz)
- Both parties present all required documents
- Notary reads agreement aloud
- Both parties sign in notary's presence
- Notary authenticates the document
- Payment made through notarial escrow (depozyt notarialny) or directly

**Documents Required:**
- Valid ID/passport
- Company excerpt (if applicable)
- Power of attorney (if not personally present)
- Land Registry extracts
- Previous purchase documents
- Tax clearance confirmation
- Pre-emption right certificates

**Legal Effect:**
- Ownership transfers at moment of signing
- Notary submits original to court for registration
- Both parties receive certified copy (odpis)

**Timeline:** 1-2 days

### Step 6: Land and Mortgage Register Updates

**Process:**
- Notary submits transfer application to Land Registry
- District court verifies documents
- Court clerk updates register within 2-3 weeks
- New owner officially registered
- Confirmation document received

**Timeline:** 2-4 weeks after notarial agreement

### Step 7: Tax Registration

**Requirements:**
- Notify local municipal tax office within 14 days
- Submit IN-1 form (individuals) or DN-1 form (companies)
- Register for property tax obligations
- PESEL number needed for this process

**Timeline:** Within 14 days of purchase

### Total Purchase Timeline

**For EU/EEA Citizens:** 30-60 days from offer acceptance to final registration

**For Non-EU Citizens:** 60-90 days (including permit processing time)

### Costs & Taxes

### Transaction Costs

**Purchase Price Components:**

**On Secondary Market (existing properties):**
- Purchase tax (PCC): 2% of property value (paid by buyer)
- Notary fees: 0.5-3% of property price + 23% VAT
- Legal fees: PLN 2,000-5,000 for standard transactions
- Registry fees: Minimal court charges (included in notary fees)

**On Primary Market (new properties from developers):**
- VAT: 8% or 23% depending on property type (usually included in price)
- No purchase tax (PCC)
- Notary fees: Still applicable

**Total Transaction Costs:** 5-6% of property value

### Notary Fees (by property value)

- Up to 3,000 PLN: 100 PLN
- 3,001-10,000 PLN: 100 + 3% of excess
- 10,001-30,000 PLN: 310 + 2% of excess
- 30,001-60,000 PLN: 710 + 1% of excess
- 60,001-1,000,000 PLN: 1,010 + 0.4% of excess
- 1,000,001-2,000,000 PLN: 4,770 + 0.2% of excess
- Over 2,000,000 PLN: 6,770 + 0.25% of excess (max 10,000 PLN)

### Annual Property Taxes

**Residential Property Tax:**
- Maximum rate: 1.19 PLN per square meter per year
- Varies by municipality and property size
- Typically ranges from 0.60-1.00 PLN/m²
- Average annual cost for 60m² apartment: €100-200

**Land Tax (if applicable):**
- 5-10 PLN per square meter
- Varies by location and municipality

**Commercial Property Tax:**
- 15-25 PLN per square meter
- Higher rates than residential

**Luxury Property Surcharge:**
- Additional 2-5% for properties over 1 million PLN

**Payment Schedule:**
- Quarterly (March 15, May, September, November)
- Or single lump sum if under 100 PLN

### Rental Income Tax

**Non-residents and Foreign Owners:**
- 8.5% for annual rental income up to 100,000 PLN
- 12.5% for income exceeding 100,000 PLN
- Among Europe's lowest rental income tax rates

**Polish Residents:**
- Progressive tax rates apply
- Can deduct maintenance costs and expenses

### Other Ongoing Costs

**Condominium Maintenance Fees:**
- 6-12 PLN per square meter monthly
- Covers building management, cleaning, repairs, utilities
- Premium buildings charge toward higher end

**Property Insurance:**
- Approximately 0.1% of property value annually
- Optional but recommended (essential for mortgaged properties)

**Utilities:**
- Highly variable based on usage and efficiency
- Typically PLN 1,500-3,000 annually for apartment

**Total Annual Ownership Costs:** 1-2% of property value

### Financing: Mortgages

### Mortgage Availability for Foreigners

**EU/EEA Citizens:**
- Easier access to mortgages
- Banks require legal residency status
- EU Certificate of Registration acceptable

**Non-EU Citizens:**
- Available but more restrictive
- Must have legal residence in Poland
- PESEL number usually required
- May face higher rates or lower LTV ratios

### Basic Requirements

**All Applicants Must Provide:**
- Proof of legal residency (residence card, visa, or EU registration)
- Identity document (passport)
- Valid PESEL number (most banks) or alternative identification
- Proof of stable employment or income
- Employment certificate from employer
- PIT return (tax return) for previous year
- Bank statements confirming income (6-12 months)
- Personal information (age 18-65 at full repayment)
- Good credit history

**Employment Requirements:**
- Minimum 6-12 months continuous employment in Poland
- Indefinite-term contracts preferred over fixed-term
- Self-employed require 2-3 years documented business operation
- Some exceptions for company transfers or specialized skills

**All Documents Must Be:**
- Certified by qualified translator into Polish
- Original or certified copies (depending on bank)

### Mortgage Terms

**Loan-to-Value (LTV) Ratios:**
- Maximum 80% of property value (standard)
- Up to 90% possible but requires additional security
- Up to 100% through government guarantee schemes
- 20% deposit provides best access to most banks and rates

**Interest Rates:**
- Currently 6.5-8% for foreign borrowers (as of 2025)
- Variable based on central bank rates and bank policies
- Foreign borrowers often pay 0.5-1% premium over Polish residents

**Loan Terms:**
- 15-30 years typical
- Shorter terms available
- Must complete by age 65-75 (depending on bank)

**Income Verification:**
- Debt-to-income ratio typically capped at 50-70%
- Banks assess income after taxes and existing obligations

### Mortgage Guarantee Schemes

**Government Mortgage Guarantee:**
- Allows up to 100% LTV
- No down payment required
- Income thresholds apply
- Available for first-time buyers in some schemes

### Lenders Serving Foreign Clients

**Major Banks Accepting Foreign Applications:**
- PKO Bank Polski
- Bank Pekao
- mBank
- ING Bank Śląski
- Alior Bank

**Mortgage Brokers:**
- Specialize in foreign clients
- Help identify best available terms
- Navigate documentation requirements
- Streamline application process

### Remote Mortgage Applications

**Feasibility:**
- Many banks accept remote applications
- Documentation can be submitted digitally
- Video conference interviews possible
- Electronic signatures on many documents

**Limitations:**
- Some banks prefer applicants with Polish employment
- Others accept foreign-source income with restrictions
- PESEL requirement often difficult remotely
- Final signing may require in-person appearance

### Investment Opportunities

### Best Cities for Investment (2025)

**Top Tier: Warsaw**
- Average price: 17,000-18,000 PLN/m²
- Rental yield: 4-5%
- Fastest inventory turnover (6 quarters)
- Strong job market and population growth
- Best for capital appreciation

**Strong Secondary Markets:**

**Kraków**
- Average price: 15,000-20,000 PLN/m²
- Rental yield: 6.5%
- Tourism and student demand
- Rich cultural amenities
- Consistent rental market

**Wrocław**
- Average price: 12,500-15,500 PLN/m²
- Rental yield: 6.1%
- Rapid property appreciation
- Growing IT sector
- Modern infrastructure

**Gdańsk (Tri-City)**
- Average price: 15,000-17,500 PLN/m²
- Rental yield: 5-6%
- Tourism potential
- Strong business services sector
- Coastal premium

**Emerging Markets with Value:**

**Łódź**
- Lower entry prices
- Higher rental yields (around 6%)
- Growing tech sector
- Affordable living costs

**Bydgoszcz**
- Lowest prices among major cities
- Highest rental yields: 6.69%
- Developing real estate market
- University town demand

**Poznań**
- Moderate prices
- Growing job market
- Business hub status
- Strong transportation links

### Investment Strategies

**Long-term Rental (Buy-to-Let)**
- Gross rental yields: 5.3-6.7% in major cities
- Net yields typically 1.5-2% lower after taxes and expenses
- Requires property management
- Tenant protections are strong (pro-tenant laws)

**Short-Term Rental**
- Much higher yields: 13-17% annually
- Greater management burden
- Platform fees (Airbnb, Booking.com)
- Regulatory considerations
- Requires local registration and tax compliance

**Capital Appreciation Play**
- Warsaw and Kraków showing 24-27% price increases (2024)
- Secondary cities offer 9-15% growth
- Long-term horizon (5+ years recommended)
- Less reliant on rental yield

**Mixed Strategy**
- Buy in emerging neighborhoods early
- Rent out while appreciating
- Exit when location reaches maturity

### Market Advantages for Foreigners

- Property prices still 30-50% cheaper than Western Europe
- Strong rental demand in urban centers
- Growing tourism sector supports short-term rentals
- EU stability and economic growth trajectory
- Relatively straightforward legal framework for apartment purchases
- Strong protection of property rights

### Risks and Considerations

- Potential government policy changes affecting taxation or foreign ownership
- Currency risk for foreign-income buyers (PLN volatility)
- Concentration in major cities may limit diversification
- Regulatory changes on short-term rentals
- Economic slowdown could impact rental demand
- Tenant eviction can be lengthy process

### Risk Management

### Fraud Prevention

**Common Scams Targeting Real Estate Buyers:**

**The "Fast Cash" Scheme:**
- Seller claims urgent sale at below-market price
- Pressure for quick decision and payment
- Truth: Fraudster does not own property
- Defense: Verify ownership in Land Registry before payment

**The Fake Agent Scam:**
- Individual claims to represent property or agent
- Cannot be found through official channels
- Collects fees or deposits then disappears
- Defense: Only work with registered agents; verify agency officially

**The Title Defect Scheme:**
- Property has hidden mortgages or liens
- Previous owner had unpaid taxes
- Inheritance disputes or co-ownership claims
- Defense: Conduct thorough title search; hire lawyer

**The Structural Problem Scam:**
- Undisclosed major defects (foundation, electrical, structural)
- Mold, asbestos, or environmental contamination
- Permit violations or illegal modifications
- Defense: Professional building inspection before purchase

### Due Diligence Checklist

**Before Signing Purchase Agreement:**
1. ✓ Verify ownership in Land Registry (Księgi Wieczyste)
2. ✓ Check for mortgages, liens, or other encumbrances
3. ✓ Verify property boundaries and area
4. ✓ Check zoning and permitted uses
5. ✓ Review building permits and modifications
6. ✓ Professional structural/building inspection
7. ✓ Utility accessibility and condition
8. ✓ Building community bylaws and financial status
9. ✓ Outstanding property tax or maintenance fees
10. ✓ Environmental survey (if applicable)
11. ✓ Asbestos/hazardous materials inspection
12. ✓ Neighbor disputes or boundary issues
13. ✓ Planned developments affecting the property
14. ✓ Insurance requirements and availability
15. ✓ Tenant status (if purchasing rental property)

### Insurance Requirements

**Recommended Insurance (not always mandatory):**

**Home Insurance (Ubezpieczenie Nieruchomości)**
- Covers fire, water damage, theft
- Protects structure and contents
- Cost: ~0.1% of property value annually

**Property Owner's Civil Liability Insurance**
- Covers damages to third parties
- Examples: visitor falls, damage to neighboring properties
- Highly recommended despite not being legally mandatory
- Required by most mortgage lenders

**Rent Loss/Non-Payment Guarantee Insurance**
- Covers loss of rent due to tenant default
- Optional but valuable for landlords
- Protects against eviction delays

**Special Considerations:**
- Mortgage lenders typically require home insurance
- Some require liability insurance
- High-risk properties may need enhanced coverage
- Commercial properties require specialized policies

### Legal Protections

**Title Insurance/Warranty & Indemnity Insurance:**
- Increasingly standard in Polish real estate transactions
- Protects against title defects and historical claims
- W&I policies cover representations about property
- Combined coverage can achieve 100% value protection

**Dispute Resolution:**
- Contact local legal authority if fraud suspected
- Can pursue civil claims through district courts
- Criminal prosecution for serious fraud
- Small claims procedures available

### Professional Services to Engage

**Real Estate Lawyer**
- Verify title and ownership
- Review all documents before signing
- Ensure legal compliance
- Handle dispute resolution
- Typical cost: PLN 2,000-5,000 per transaction

**Notary Public (Notariusz)**
- Legally required for all property purchases
- Authenticates agreements
- Handles fund transfers
- Registers ownership changes
- Costs: 0.5-3% + 23% VAT depending on property value

**Tax Advisor/Accountant**
- Essential for foreign investors
- Advises on tax optimization
- Handles annual tax filings
- Manages rental income reporting

**Real Estate Agent**
- Helps find suitable properties
- Negotiates terms
- Arranges viewings
- Typically 3-5% commission (paid by seller in most cases)

**Building Inspector**
- Professional structural assessment
- Identifies defects and safety issues
- Estimates repair costs
- Cost: PLN 500-2,000

**Mortgage Broker**
- Identifies suitable lenders
- Assembles documentation
- Negotiates terms
- Helpful for foreign applicants

### Language Considerations

**Translation Requirements:**
- All documents must be translated into Polish by certified translator
- Translator certification (tłumacz przysięły) required for legal documents
- Budget: PLN 50-200 per page depending on document complexity

**Communication:**
- Polish language helpful but not essential
- Most professionals in major cities speak English
- Smaller markets may require interpreter
- Many contracts and documents available in English (provision)

### common mistakes
**Cash only, no contract**
Always sign written lease; pay by transfer
---
**No handover protocol**
Document condition with meter readings and photos to protect deposit
---
**Not verifying ownership**
Check Land Registry before any payment
---
**Skipping legal due diligence**
Hire lawyer to verify title and check for encumbrances
---
**No building inspection**
Professional inspection reveals hidden defects
---
**Ignoring permit requirements**
Non-EU citizens need permits for houses/land; apartments are exempt
---
**Not budgeting for all costs**
Transaction costs are 5-6% of property value
---
**Missing tax registration deadline**
Must register within 14 days of purchase
---
**Not checking building community finances**
Outstanding fees can transfer to buyer
---
**Accepting verbal agreements**
All major terms must be in writing
---
**Not verifying agent credentials**
Only work with registered real estate agents
---
**Ignoring mortgage requirements**
Start application 4-8 weeks before intended closing
---
**Not getting PESEL number**
Required for tax registration and most banks
---
**Not checking tenant status**
If buying rental property, verify tenant rights and lease terms
---
**Missing insurance requirements**
Mortgage lenders require property insurance

### checklist
**For Renting:**

**Search offers**
on portals and agencies; beware of scams
---
**Verify landlord identity**
and property ownership
---
**Sign a written lease**
(umowa najmu). Read terms (rent, utilities, period, notice)
---
**Negotiate deposit amount**
(typically 1-2 months, max 6 months by law)
---
**Handover protocol**
with meter readings and photos
---
**Document property condition**
thoroughly before move-in
---
**Register address**
(zameldowanie) if required; helps with schools/benefits
---
**Keep all documents**
lease, receipts, correspondence

**For Buying:**

**Research neighborhoods**
and property types
---
**Verify ownership in Land Registry**
(Księgi Wieczyste) online
---
**Hire real estate lawyer**
for due diligence
---
**Check mortgage requirements**
if financing needed
---
**Apply for permits**
if non-EU citizen buying house/land
---
**Obtain PESEL number**
if not already have
---
**Sign preliminary agreement**
with deposit (5-10%)
---
**Complete legal due diligence**
verify title, encumbrances, building status
---
**Schedule notarial agreement**
with all required documents
---
**Register property purchase**
notary submits to Land Registry
---
**Register for property tax**
within 14 days at municipal office
---
**Arrange insurance**
property and liability coverage
---
**Update utility contracts**
transfer to your name

### links
[Land and Mortgage Register](https://przegladarka-ekw.ms.gov.pl/)
[Government portal](https://www.gov.pl/)
[Property tax information](https://www.gov.pl/web/finanse/podatek-od-nieruchomosci)
[Immigration & Residence](https://www.gov.pl/web/udsc/)
[Consumer Protection (UOKiK)](https://uokik.gov.pl/)
[Notary Public Information](https://www.notariusz.pl/)
-- end main --