A notary is appointed to perform activities,
which parties are required to, or are willing to provide with a notarial form. Within the scope of its authorisation, a notary acts as a public trust person, making use of protection vested in public functionaries. Notarial activities, performed by a notary in compliance with the law, have the nature of an official document. Whilst performing notarial activities, the notary is required to watch over proper protection of rights and fair interests of parties and other persons with respect to whom such activities may have legal effects. The notary is required to provide the parties with indispensable clarifications regarding the performed notarial activity. The notary has to refuse performance of a notarial activity inconsistent with the law. The notary has to keep circumstances of the case with which he/ she became acquainted on account of the performed notarial activities confidential.
Performed notarial activities:
Notarial activities are performed in a notarial office. A notarial activity may also be performed in another place, should it be justified by the nature of the activity or special circumstances. In particular, this refers to preparation of minutes of shareholders’ meetings, members of cooperatives and housing cooperatives and situations when a person participating in a notarial activity on account of their health or other circumstances cannot appear at the notarial office.
- notarial deeds;
- notarial activities within the scope of commercial law;
- deeds of succession certification;
- out-of-court settlements;
- confirmation of authenticity of signatures, compliance of signatures, dates of document presentation;
- acceptance of documents, money and securities for storage;
- preparation of excerpts, transcripts and document extracts;
- preparation of bill and cheque protests;
- preparation of drafts of notarial deeds, statements and other documents;
- other notarial activities resulting from separate provisions or the will of parties.
Indispensable Documents and Information:
- abridged copy of marriage certificate;
- personal data od spouses (first names, family name, parents’ names, date of birth, PESEL No., address of residence, number and validity date of ID or passport);
- numbers of land and mortgage registers for landed properties, premises and cooperative ownership rights to premises hitherto encompassed by joint property ownership for which land and mortgage registers were established.
- transcript from land and mortgage register;
- basis of acquisition, i.e. a transcript of a notarial deed of a contract, e.g. sale, donation, contract determining separate ownership of premises, a valid court decision on acquisition of inheritance or a registered deed of succession certification;
- in case the premise was acquired by hitherto owner by means of donation after January 1, 2007 or by means of inheritance – written approval of the head of tax office or a certificate issued by the head of tax office confirming that acquisition is released from the tax on inheritances and donations or that the due tax was settled or that the tax obligation expired;
- certificate confirming that nobody is registered as a tenant in the premises;
- certificate confirming no arrears in service charges;
- certificate confirming no arrears in payment of real estate tax and annual fee for perpetual usufruct of land;
- personal data of parties to the contract (first names, family names, parents’ names, marital status, address of residence, PESEL No., VAT Reg. No. (NIP), number and validity date of ID or passport);
- information regarding the contract content: price and conditions of payment, bank account number to which the price is to be settled, date of release of premises.
- certificate issued by the cooperative about the seller’s right to premises;
- basis of acquisition, i.e. transcript from a notarial deed of a contract, e.g. sale, donation, certificate of occupancy, contract on transformation of occupancy right into cooperative ownership right, a valid court decision on deed on acquisition of donation or a registered deed of succession certification;
- in case the premise was acquired by hitherto owner by means of donation after January 1, 2007 or by means of inheritance – written approval of the head of tax office or a certificate issued by the head of tax office confirming that acquisition is released from the tax on inheritances and donations or that the due tax was settled or that the tax obligation expired;
- transcript from land and mortgage register provided such register was established;
- certificate confirming that nobody is registered as a tenant in the premises;
- personal data of parties to the contract (first names, family names, parents’ names, marital status, address of residence, PESEL No., VAT Reg. No. (NIP), number and validity date of ID or passport);
- information regarding the content of the contract: price and conditions of payment, bank account number to which the price is to be settled, date of release of premises.
- personal data of person preparing the last will (first names, family name, parents’ names, marital status, date of birth, PESEL No., address of residence, number and validity data of ID or passport);
- person eligible for the inheritance (first names, family name, parents’ names, date of birth, PESEL No., address of residence).
- personal data of heirs (first names, family name, parents’ names, marital status, address of residence, PESEL No., VAT Reg. No. (NIP), number and validity date of ID or passport);
- abridged copies of certificates of vital records: death certificate of the testator, marriage certificate of the testator, birth certificates of heirs and potentially their marriage certificates if change of names took place;
- official confirmation of the PESEL No. of the testator;
- last will prepared by the testator;
- statement on acceptance or rejection of inheritance if they were filed before.
- transcript from the land and mortgage register;
- basis of acquisition, i.e. a transcript of a notarial deed of a contract, e.g. sale, donation, contract determining separate ownership of premises, a valid court decision on acquisition of inheritance or a registered deed of succession certification;
- in case the plot is purchased by hitherto owner by means of donation after January 1, 2007 or by means of inheritance – written approval of the head of tax office or a certificate issued by the head of tax office confirming that acquisition is released from the tax on inheritances and donations or that the due tax was settled or that the tax obligation expired;
- transcript from the local spatial management plan about intended use of land or certificate on absence of such plan;
- transcript from the register of land issued for the purposes of land and mortgage register;
- in case the sold plot will be separated for a new land and mortgage register – transcripts from land registers along with extracts from a cadastral map for all plots encompassed by a given land and mortgage register;
- in case a property is divided – additionally a map taking the division into account with a note of its inclusion in geodetic resources;
- in case the plot is developed with a residential building – a certificate confirming that nobody is registered in it as a tenant;
- certificate confirming no arrears in payment of real estate tax and annual fee for perpetual usufruct of land;
- personal data of parties to the contract (first names, family names, parents’ names, marital status, address of residence, PESEL No., VAT Reg. No. (NIP), number and validity date of ID or passport);
- information regarding the content of the contract: price and conditions of payment, bank account number to which the price is to be settled, date of property release.
- personal data of principal (first names, family name, parents’ names, marital status, date of birth, PESEL No., address of residence, number and validity date of ID or passport);- personal data of attorney (first names, family name, parents’ names, PESEL No., address of residence);
- description of real estate (preferably land and mortgage register number).
As of the moment of purchase of land or premises, the new owner is required to settle the real estate tax. In relation to this, the new owner is required to notify the fact of purchasing the real estate within 14 days from signing the notarial deed in an office of a commune relevant for location of the real estate (in the case of the Capital City of Warsaw – in the office of a relevant district). Purchase of perpetual usufruct of real estate is related to the transfer, onto the buyer, of the obligation of payment of an annual fee on account of perpetual usufruct of land. This fee is settled by March 31 in a given calendar year for every calendar year.