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Real Estate Transfers in Poland, Slovakia and the Czech Republic

  • Czech Republic
  • Slovakia
  • Poland
  • Real estate

03-09-2021

Checklist and Invitation to our webinar

Do you consider acquiring or selling real estate in Poland, Czech Republic or Slovakia? And do you know the tax rate, how long the registration may last, or whether you need a notary to complete the transfer? Few answers you can find in the following checklist, other questions you may got answered if you rise your hand during our webinar that occurs on 21 September 2021 (see the registration link below).

                                                   ITEM
    
                                                            POLAND
  
CZECH REPUBLIC SLOVAKIA
Real Estate Transfer Tax

No, if VAT shall be applied. IF no VAT – tax on civil law transactions is 2%.

 N/A N/A
RET Tax payer /seller or buyer Buyer N/A N/A
Real Estate Tex Yes. Different local rates, depending on area of the plots and buildings. Yes. Calculated by multiplying the area of the property by a base rate and a local coefficient (may increase the base rate 1– 5times). Base rate is set according to the use of the property - residential, commercial, etc. Yes. Different rates in different municipalities. Rates are insignificant, usually tens or hundreds of Euros.
Administration fee (if any) Fees for Land and Mortgage Register – in principle PLN 200 (ca. EUR 45) Approx. EUR 75 for registration in the land register EUR 66 with a registration time period of 30 days or EUR 266 with 15 days period. Fees are cut by 50% if submitted electronically.
Duration of registration proceeding (if any) Land and Mortgage Register 6-12 months (depends on the location of the property) Approx. 30 days 15 or 30 days
Notary fee (if only notary may ensure transfer) Yes. Up to PLN 10,000 net (ca. EUR 2,300) N/A N/A
Contracts requirements (form and signatures) Notarial deed for transfer of ownership Verified signatures (apostille/superlegalization) of both the buyer and seller on one document. Verified signature (apostille/superlegalization) of the seller is necessary only. The signature of the buyer has to be on the same document.

Invitation to our webinar

The most common mistakes when acquiring real estate - Eversheds Sutherland

Please register by 16 September 2021

 

Dominika  Veselá, Partner
Annamária Tóthová, Partner

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