Are you renting out an apartment and want to effectively protect your interests? The Notary Office of Magdalena Pacuła-Ziemińska offers comprehensive notarial services in the field of drafting occasional lease agreements, combining in-depth knowledge of regulations with an individual approach to each client.
Occasional lease is a special form of lease that is gaining popularity among property owners in Warsaw and throughout Poland. It provides significantly better legal protection than a traditional lease agreement, minimizing the risk associated with unreliable tenants. Thanks to an occasional lease, you gain the possibility of regaining possession of your apartment faster in case of problems, without the need for a lengthy and costly eviction procedure.
In this article, we will explain in detail what an occasional lease is, what conditions must be met for the agreement to be valid, and what benefits derive from choosing this form of lease. Furthermore, we provide a sample occasional lease agreement for download, along with the necessary attachments, which will help you prepare for your visit to our office.

What is an Occasional Lease?
An occasional lease is a form of residential property lease regulated by the Act of June 21, 2001, on the Protection of Tenants’ Rights, the Municipal Housing Stock, and Amendments to the Civil Code (hereinafter referred to as the “Act on the Protection of Tenants’ Rights”). It is a solution aimed at individuals who are not engaged in the business of renting out properties. An occasional lease agreement is concluded for a fixed term, not exceeding 10 years, and applies to premises used for meeting housing needs.
What is the Difference Between an Occasional Lease and a Regular Apartment Lease?
The main difference between an occasional lease and a regular lease is the enhanced protection of the owner’s rights. In the case of an occasional lease, the procedure for evicting a troublesome tenant is significantly simplified and faster. Let’s summarize the differences in the table below:
Feature | Occasional Lease | Regular Lease |
---|---|---|
Subject of Lease | Exclusively residential premises (buildings or units) used for meeting housing needs | Any item (real estate, movable property) |
Lease Term | Always for a fixed term, maximum 10 years | For a fixed or indefinite term |
Owner’s Rights Protection | Enhanced, simplified eviction procedure | Standard protection, longer eviction procedure |
Termination of Lease | Stricter rules, depending on the provisions of the agreement and the Act on the Protection of Tenants’ Rights | Easier termination, greater flexibility in shaping the terms |
Eviction | No need to provide social housing, faster procedure | Obligation to examine the tenant’s situation, possibility of social housing allocation, which prolongs the procedure |
Rent Increase | Rules for rent increases are based on the Act on the Protection of Tenants’ Rights, unless the agreement states otherwise; more difficult to increase the rent | Easier to increase the rent if the agreement provides for it |
Mandatory Elements of an Occasional Lease Agreement
For an occasional lease agreement to be valid, it must contain specific elements and attachments required by law:
- A notarial deed containing the tenant’s statement on the submission to enforcement proceedings and the obligation to vacate the premises within the period specified in the landlord’s request (Article 19d(2) of the Act on the Protection of Tenants’ Rights) – this is a key element that distinguishes an occasional lease from a regular lease.
- An indication by the tenant of another premises where they can reside in the event of eviction.
- A statement from the owner of the alternative premises expressing consent to the tenant and their household members residing there in the event of eviction. At the landlord’s request, this statement may be made with a notarized signature.
Can an Occasional Lease Agreement be Concluded without a Notary Public?
The occasional lease agreement itself can be concluded in ordinary written form. However, the tenant’s statement on the submission to enforcement proceedings (Attachment 1) must be in the form of a notarial deed. The absence of this attachment results in the agreement being treated as a regular lease agreement. The statement on the submission to enforcement proceedings is prepared by a notary public, and the landlord’s presence is not required for this action.
The statement indicating the alternative premises (Attachment 2) and the statement of the owner of the alternative premises (Attachment 3) may be in ordinary written form. However, the landlord may require that the signature on the statement of the owner of the alternative premises be notarized.
Occasional Lease Step by Step
Here’s how the procedure for concluding an occasional lease agreement looks in practice:
- Finding a tenant.
- Agreeing on the terms of the agreement, including the rent amount.
- Drawing up the occasional lease agreement in writing.
- The tenant’s visit to a notary public to prepare a notarial deed on the submission to enforcement proceedings (Attachment 1).
- Obtaining the tenant’s statement indicating the alternative premises (Attachment 2).
- Obtaining the statement of the owner of the alternative premises (Attachment 3), optionally with a notarized signature.
- Reporting the occasional lease agreement to the tax office within 14 days from the commencement of the lease.
Occasional Lease and the Sale of an Apartment
The sale of an apartment rented under an occasional lease agreement is possible. The buyer assumes the rights and obligations of the landlord (Article 678 § 1 of the Civil Code). However, it is advisable to inform the potential buyer about this fact and the occasional lease agreement.
Occasional Lease at a Notary Public – Sample Agreement with Attachments
Preparing an occasional lease agreement on your own can be complicated. Therefore, on our website, we provide a sample occasional lease agreement with the necessary attachments. This template can be a starting point for creating your own agreement, tailored to your individual needs and the specifics of the property.
We provide a sample occasional lease agreement free of charge for download in Microsoft Word (DOCX) format. However, it should always be adapted to individual needs.
[Link to download the agreement template – DOCX file]
However, please remember that using ready-made contract templates, including ours, carries some risk. The provisions of such an agreement may be outdated or inadequate for your situation. The law, especially civil law concerning real estate, is a complex area and is subject to frequent changes. Therefore, we strongly recommend that the preparation of the final version of the occasional lease agreement be entrusted to an experienced lawyer who specializes in civil law and real estate law.
Tax on Occasional Lease
Income from occasional lease is taxed on the same principles as regular rent. Since 2023, the only form of taxation is a lump sum tax on registered income (rates of 8.5% and 12.5%). Importantly, the conclusion of an occasional leaseagreement must be reported to the tax office.
Occasional Lease at a Notary Public – Price 2025
Notarial costs for an occasional lease include:
- Notarial fee for drawing up the notarial deed of the statement on the submission to enforcement proceedings:Its amount is 1/10 of the minimum wage. In 2025 the fee is 466,60 PLN net.
- Optionally, a notarial fee for certifying the signature of the owner of the alternative premises: 20 PLN net.
- Cost of copies: 6 PLN net per page.
- VAT (23%).