Poland's Notary Fees and Inheritance Rules Raise Transfer Costs

Transferring ownership of an apartment in Poland requires a notarial deed and incurs several charges. The notary's fee is capped by regulation and scales with the property's value – for homes worth 60 000 zł to 1 million zł the maximum fee is 1 010 zł plus 0.4 % of the amount above 60 000 zł, with higher brackets for more expensive properties. A 23 % VAT is added, and court fees of 200 zł apply for entry in the land register. Depending on the transfer method, additional taxes may be due: gifts to close relatives are exempt from inheritance tax, while contracts of life‑interest (dożywocie) trigger a 2 % civil‑law transaction tax.

Under Polish family law, an apartment inherited by one spouse remains that spouse's personal property, but any rental income generated during the marriage is treated as joint marital assets. The income therefore belongs to the common estate and must be divided in divorce, even though the dwelling itself is not subject to division. The law also provides mechanisms for reimbursing personal contributions made to jointly‑owned improvements.