Selling an apartment is a significant life decision, requiring not only finding the right buyer but also fulfilling a number of legal formalities. Pursuant to Article 158 of the Civil Code, an agreement obligating the transfer of ownership of real estate, including the sale of an apartment, should be concluded in the form of a notarial deed. Failure to comply with this form results in the absolute invalidity of the agreement. The Notary Office of Magdalena Pacuła-Ziemińska in Mokotów specializes in handling real estate transactions in Warsaw.
In the further part of this article, we will discuss in detail the procedure at the notary public’s office, the list of documents necessary to draw up the notarial deed, and the costs associated with selling an apartment.

Apartment Sale Agreement: Definition and Key Elements
The sale of an apartment is one of the most common transactions in the real estate market. According to Article 535 of the Civil Code, the seller undertakes to transfer ownership of the apartment to the buyer and to deliver it, and the buyer undertakes to accept it and pay the price. It is crucial that the contract of sale of an apartment must be in the form of a notarial deed, and failure to comply with this condition results in the invalidity of the contract. The notary, when performing the act of drawing up the notarial deed of the apartment sale agreement, ensures the correctness of the transaction and compliance with the law.
Essential Elements of an Apartment Sale Agreement:
The notarial deed of sale of an apartment must contain:
- Date and place of conclusion: Exact date and place of drawing up the deed.
- Indication of the parties to the agreement: Data of the seller and the buyer (first names, surnames, parents’ first names, PESEL number, address) or company data if a company is a party to the agreement.
- Description of the apartment: Address, land and mortgage register number, area, description of the rooms. In the case of a cooperative ownership right to the premises, a description of this right and the land and mortgage register number, if one has been established.
- Price: The apartment sale price and the method of payment. In the case of payment with a loan, a description of the procedure under the loan agreement.
- Declarations of the parties: The seller declares the right to the apartment and the absence of encumbrances (unless they are described in the deed), and the buyer confirms their awareness of the legal and factual status of the apartment. The notary includes in the deed statements required by specific regulations.
- Date of handover: Date of handing over the apartment to the buyer.
- Applications to the land and mortgage register: Application for registration of the new owner, submitted electronically by the notary.
- Costs: Specification of fees, including notarial fee, court fees, and taxes.
- Signatures: Placing signatures by the parties and the notary after reading the deed.
Why Does the Sale of an Apartment Require a Notarial Deed?
According to Article 158 of the Civil Code, an agreement obligating the transfer of ownership of real estate, and therefore also an apartment sale agreement, absolutely requires the form of a notarial deed. This means that the sale of an apartment without the participation of a notary public is simply invalid. The notary public ensures the proper conduct of the transaction, taking care of the interests of both parties. Drawing up a notarial deed is a guarantee of security and certainty that the agreement complies with the applicable regulations. Moreover, a notary public in Warsaw or any other city is obliged to submit an application for entry in the land and mortgage register.
Documents for the Notary Public When Selling an Apartment
Before the planned date of concluding the sale agreement, the following information and documents (copies or originals) should be delivered to the Notary Office, in a manner convenient for you, in person or by email:
- Personal data of the Seller(s) and the Buyer(s):
- first name (if you have a middle name, please provide it) and surname,
- parents’ first names,
- series, number, and expiry date of the identity document,
- PESEL number,
- marital status (single, married, divorced, widowed), and if the Buyer/Seller is married and subject to a contractual marital property regime – a copy of the notarial deed documenting such a marital property agreement,
- address of residence (or correspondence address),
- if an attorney-in-fact acts for and on behalf of the Buyers/Sellers – a copy of the notarial deed – power of attorney together with the personal data of the attorney-in-fact,
- specification of the market price,
- specification of the method and date(s) of payment of the price (in cash or with a loan; in a lump sum or in installments – please indicate their number and the amount of each installment),
- specification of the date of handing over the subject of the agreement to the Buyer(s);
- basis of acquisition – e.g., a copy of the notarial deed (e.g., sale agreement, donation agreement), court decision on the confirmation of inheritance acquisition (with a clause stating that it is final), a copy of the registered inheritance certificate; NOTE: if the Selling party acquired the subject of the agreement through inheritance, then in addition to the court decision on the confirmation of inheritance acquisition/copy of the registered inheritance certificate, we also submit the basis of acquisition by the Deceased,
- land and mortgage register number,
- preliminary agreement (if concluded, e.g., in written form),
- a document that will contain information that the subject(s) of the agreement is/are not located in a zone for which the Commune Council has adopted a resolution establishing a revitalization area that reserves the pre-emptive right for the commune and that they are not located in a Special Revitalization Zone (if the property is located in Warsaw, you can find information on this matter on the City Hall website);
- certificate of no arrears in payments related to the operation of the premises,
- certificate of no registered persons in the premises,
- information regarding the energy performance certificate (whether the Seller has such a document or not?),
- certificate issued by the Head of the Tax Office confirming that the acquisition is exempt from tax, that the tax due has been paid, or that the tax liability has expired due to the statute of limitations if the premises were acquired by inheritance or adverse possession, and from January 1, 2007, also acquired by, among others, donation and free abolition of co-ownership (Article 19(6) of the Act of July 28, 1983, on Inheritance and Gift Tax),
- if the sold premises are encumbered by a mortgage – a certificate issued by the bank that specifies the current amount of debt/bank’s statement containing consent to the removal of the mortgage,
- loan agreement – if the acquisition of the premises is made with funds from a bank loan,
- certificate issued by the bank (pursuant to Article 95 of the Act of August 29, 1997, Banking Law) for the purpose of establishing a mortgage on the premises if the mortgage is to be established in the notarial deed.
On the day of signing the notarial deed, the originals of the documents should be presented to the notary.
Transferring Ownership of an Apartment to a Child – Donation to a Minor
Many parents decide to transfer ownership of an apartment to their child through a donation of the property. A child, as a minor, has legal capacity and can own property. However, their legal guardians (usually parents) face limitations in managing this property.
According to Article 101 § 3 of the Family and Guardianship Code, parents cannot, without the permission of the guardianship court, perform acts exceeding the scope of ordinary management or consent to such acts by the child. Accepting a donation of an apartment with obligations is considered such an act.
When is the Consent of the Guardianship Court Not Required?
Parents may, without the permission of the guardianship court, acquire real estate for a minor child under a donation agreement if the apartment is free from obligations to the donor or third parties. If the donation involves no debts, encumbrances (e.g., a mortgage), or other financial obligations, court consent is not required.
Donation of an Apartment with Encumbrances:
If the donated apartment is encumbered, the minor’s parents must apply to the guardianship court for permission to accept the donation. The court will assess whether it is in the best interests of the child.
Procedure for Selling an Apartment at the Notary Public’s Office
Selling an apartment at a notary public’s office is a process that can be divided into several stages:
- Contacting the notary office: You make an appointment at the Notary Office of Magdalena Pacuła-Ziemińska in Mokotów, Warsaw. You initially discuss the details of the transaction and provide the land and mortgage register number to the notary.
- Document preparation: The notary public verifies the legal status of the apartment and informs you what documents you need to provide.
- Drafting the notarial deed: Based on the submitted documents, the notary public prepares a draft of the notarial deed of the apartment sale agreement.
- Reading and signing the notarial deed: On the agreed date, the parties to the transaction meet at the office. The notary public reads the content of the notarial deed, clarifies any doubts, and ensures that the parties understand and accept all the provisions of the agreement. Then, the parties sign the notarial deed.
- Payments and settlements: Payment is made on the dates agreed upon by the parties to the contract of sale. In the simplest case, payment is made at the time of signing the notarial deed – the buyer transfers the agreed sale price of the apartment to the seller, and the notary collects the due fees: notarial fee, court fees, and taxes. Greater security of payment for real estate is possible with the use of a notarial deposit.
- Submitting an application for entry in the land and mortgage register: The notary public is obliged to submit an application to the land and mortgage registry court for the registration of the new owner in the land and mortgage register.
- Handover of the apartment: After completing the formalities, the apartment is handed over to the new owner. Usually, a handover protocol is prepared, documenting the condition of the premises at the time of handover.
Selling an Apartment at a Notary Public – Summary of Costs 2025
The notarial costs for selling an apartment (price of the notarial deed) include:
- Notarial fee, i.e., the notary’s remuneration, discussed below.
- Court fee for entry in the land and mortgage register: A fixed fee for the registration of ownership is PLN 200 (in accordance with the Act of July 28, 2005, on Court Costs in Civil Matters).
- Fee for copies of the notarial deed (discussed below).
- Tax on civil law transactions (PCC): This amounts to 2% of the market value of the apartment and is collected by the notary on behalf of the State Treasury.
Note: An exemption from PCC tax applies to the purchase of the first apartment. The regulations provide that if the buyer is a natural person or persons, and none of them, on the day of purchase of the right to the apartment or house, is entitled to, and before that day was not entitled to, any of these rights or a share in these rights. The exception applies to persons who, on the day of concluding the sales contract, hold or previously held a share in such rights, but its amount does not exceed or did not exceed 50 percent and was acquired by inheritance. The right to the exemption should be reported to the notary before performing the notarial act.
Who Bears the Notary Costs?
In the case of payment for PCC tax, the law regulates that the costs are borne by the buyer. The same applies to the court fee, as stated in the provisions of the Act on Court Costs in Civil Matters.
However, when it comes to the transaction of selling an apartment, the question often arises as to who is obliged to cover the notarial costs. The law does not regulate this, and the principle of freedom of contract applies. The parties themselves decide which of them will bear the notarial costs and to what extent.
In practice, the following solutions are most often encountered:
- Costs are borne by the buyer: This is the most common situation. In this case, the buyer of the apartment covers all costs related to the preparation of the notarial deed.
- Costs are split equally: This is also a commonly used solution. The parties to the transaction may agree to share the notarial costs equally.
- Costs are borne by the seller: Although it happens less frequently, the parties may also agree that the seller will cover the notarial costs.
Important: Regardless of the division of costs agreed upon by the parties, the notary makes the performance of the apartment sale conditional on prior payment of PCC tax and court fees.
Cost of a Notary When Selling an Apartment in 2025
For drawing up a notarial deed, the notary charges a notarial fee, the amount of which is determined by the Regulation of the Minister of Justice of June 28, 2004, on the maximum rates of notarial fees (Regulation) (consolidated text in accordance with the Announcement of the Minister of Justice of October 11, 2024, regarding the publication of the consolidated text of the regulation of the Minister of Justice on the maximum rates of notarial fees). However, in the case of selling an apartment, half of the rates specified in the regulation apply, as per paragraph 6 point 4.
Here are the basic rates:
- PLN 100 for an apartment value up to PLN 3,000,
- PLN 100 + 3% of the surplus above PLN 3,000 for an apartment value above PLN 3,000 up to PLN 10,000,
- PLN 310 + 2% of the surplus above PLN 10,000 for an apartment value above PLN 10,000 up to PLN 30,000,
- PLN 710 + 1% of the surplus above PLN 30,000 for an apartment value above PLN 30,000 up to PLN 60,000,
- PLN 1,010 + 0.4% of the surplus above PLN 60,000 for an apartment value above PLN 60,000 up to PLN 1,000,000,
- PLN 4,770 + 0.2% of the surplus above PLN 1,000,000 for an apartment value above PLN 1,000,000 up to PLN 2,000,000,
- PLN 6,770 + 0.25% of the surplus above PLN 2,000,000, but not more than PLN 10,000 or PLN 7,500 (for the first tax group) for an apartment value above PLN 2,000,000.
Example: Calculation of the notarial fee for an apartment worth PLN 800,000. For a notarial act value above PLN 60,000 up to PLN 1,000,000, the maximum rate is PLN 1,010 + 0.4% of the surplus above PLN 60,000. In the case of an apartment sale agreement, the notary may charge a maximum of half the rate resulting from the regulation, as per paragraph 6 point 4). Therefore, for an apartment worth PLN 800,000, the calculation will be as follows:
- Surplus over PLN 60,000: PLN 800,000 – PLN 60,000 = PLN 740,000
- 0.4% of the surplus: PLN 740,000 * 0.004 = PLN 2,960
- Maximum rate: PLN 1,010 + PLN 2,960 = PLN 3,970
- Maximum rate for an apartment sale agreement: PLN 3,970 / 2 = PLN 1,985
The net amount of the notarial fee should be increased by 23% VAT.
- VAT: 1985 * 0.23 = 456.55
- Gross notarial fee: 1985 + 456.55 = 2441.55 PLN
In addition, the notary will charge a fee for making copies. The cost of one copy is PLN 6 net for each page started. The notarial fee is subject to 23% VAT.