Poland property regulations: tax reporting, construction fines, and well legalization

Property owners in Poland face various legal and financial obligations regarding real estate, construction, and water usage. Under tax regulations, individuals who purchase a house, apartment, or plot must notify their local municipality within 14 days using the IN-1 form to ensure correct property tax assessment. Notably, a notary's deed does not automatically fulfill this reporting requirement.

Regarding construction, unauthorized modifications to existing garages—such as expansions or connecting them to a house—are classified as construction law violations. These illegal structures can result in legalization fees of up to 5,000 PLN and the risk of demolition orders, even if the violation is discovered 20 years later.

In a separate regulatory development, a new amendment to the Water Law provides a temporary amnesty for owners of unregistered wells. To avoid legalization fees exceeding 6,600 PLN and administrative fines ranging from 5,000 PLN to 1 million PLN, owners must submit complete applications and water law documentation to the Wody Polskie Catchment Management by December 31, 2027.