The Acquisition of Real Estate in Poland by Foreigners

Poland is one of Europe's most dynamic real estate markets. For many foreigners - whether EU citizens or third-country nationals - purchasing property in Poland is an attractive option: as a private residence, holiday home, investment or component of strategic asset planning. However, as open as the market is in many areas, the legal, tax and practical framework conditions are complex. This book offers a comprehensive, systematically structured and generally understandable introduction to all aspects of real estate acquisition in Poland by foreign buyers. It covers the legal basics, the notarial procedure and the special features of Polish land registry law, as well as tax issues, administrative procedures, financing options and succession arrangements. Frequent sources of error and typical practical problems are also addressed and supplemented with concrete solutions. Particular attention is paid to current developments. The presentation is based on the status as of mid-2025 and thus takes into account all relevant legislative changes and administrative practices of recent years - for example in the areas of inheritance planning, the taxation of cross-border income, approval requirements for the acquisition of agricultural land and the increasing digitalisation of procedures. The work is aimed at anyone who wants to gain a thorough understanding of real estate acquisition in Poland: investors, consultants, practitioners and prospective buyers who are looking for legal certainty and think strategically. Bremen University Press has published over 4,800 specialist books in various languages since 2005.