Deed of gift

Prior to the performance of the acts the Notary should be provided with the following details:

  • details of a Donor/Donors (person or persons who would like to make a gift), i.e.: given names, surnames, parents’ given names, series and numbers of identification document, PESEL, NIP, marital status, place of residence, and in the case where a Donor is a legal person (or other entity) – full business name/name with details of representatives, registry numbers, REGON, NIP, registered office
  • details of Beneficiary/Beneficiaries, i.e.: given names, surnames, parents’ given names, series and number of identification documentPESEL, NIP, marital status, place of residence, and in the case where a Beneficiary is a legal person (or other entity) – full business name/name with details of representatives, registry numbers, REGON, NIP, registered office
  • specification of a degree of kinship/affinity between the Donor and Beneficiary
  • specification of a degree of kinship/affinity between the Donor and Beneficiary
  • specification of the value of the object of the gift

Documents required in the case where the object of a gift is:

cooperative title to the apartment or premises designated for other purpose

  • basis of the acquisition – document which constitutes the legal title to the cooperative title to the apartment (document on the basis of which the person acquired the title to the apartment), ex. official copy of a notarial deed, agreement for the transformation of the cooperative tenant’s title into the cooperative ownership title to the apartment, allocation or other document, and in the case where the title has been acquired by way of inheritance (from inheritance estate) – final and absolute judicial decision issued by the court confirming the acquisition of the inheritance estate (official copy of the judicial decision with the clause stating that the decision is final and absolute) or an official copy of the registered deed of succession,
  • current copy of an entry in the land and mortgage register , if it has been established for said title,
  • certificate from the cooperative which administers a given apartment providing details of a person who holds the title to the apartment,
  • short copies of the civil registry office certificates of the Donor and Beneficiary, confirming their kinship/affinity (ex. short birth certificate, short marriage certificate),
  • If a Donor is married, and he/she has a contractual marital estate with his/her spouse (on the basis of the agreement made by the spouses in the form of a notarial deed) – official copy of the notarial deed documenting the marital agreement of the Donor and his/her spouse,

*** additionally:

  • if the title to the apartment has been acquired by way of inheritance (from the inheritance estate) or on the basis of a gift made after 1 January 2007 – certificate from the tax office (competent as regards the location of the apartment) on the payment of the inheritance and gifts tax or the expiry of the said obligation or certificate confirming that the acquisition was exempt from the inheritance and gifts tax (art.19 par. 6 of the act of 28 July 1983 on the inheritance and gifts),
  • if the title to the apartment is encumbered by mortgage – declaration of the mortgage creditor (entity in favor of which the mortgage was established) on the current amount of debt as well as the date and terms of release of the mortgage security in the case of full repayment of the debt or declaration of the mortgage creditor containing the consent for the cancellation of the mortgage,

real property constituting an independent apartment or premises designated for other purpose (separate ownership of the apartment)

  • basis of the acquisition – document which constitutes the legal title to the apartment (document on the basis of which the person acquired the title to the apartment), ex. official copy of a notarial deed, official copy of a judicial decision or other document, and in the case where the title has been acquired by way of inheritance (from inheritance estate) – final and absolute judicial decision issued by the court confirming the acquisition of the inheritance estate (official copy of the judicial decision with the clause stating that the decision is final and absolute) or an official copy of the registered deed of succession certificate,
  • current copy of an entry in the land and mortgage register,
  • short copies of the civil registry office certificates of the Donor and Beneficiary, confirming their kinship/affinity (ex. short birth certificate, short marriage certificate),
  • If a Donor is married, and he/she has a contractual marital estate with his/her spouse (on the basis of the agreement made by the spouses in the form of a notarial deed) – official copy of the notarial deed documenting the marital agreement of the Donor and his/her spouse,

*** additionally:

  • if the title to the apartment has been acquired by way of inheritance (from the inheritance estate) or on the basis of a gift made after 1 January 2007 – certificate from the tax office (competent as regards the location of the apartment) on the payment of the inheritance and gifts tax or the expiry of the said obligation or certificate confirming that the acquisition was exempt from the inheritance and gifts tax (art.19 par. 6 of the act of 28 July 1983 on the inheritance and gifts),
  • if the title to the apartment is encumbered by mortgage – declaration of the mortgage creditor (entity in favor of which the mortgage was established) on the current amount of debt as well as the date and terms of release of the mortgage security in the case of full repayment of the debt or declaration of the mortgage creditor containing the consent for the cancellation of the mortgage
  • if the title to the apartment is encumbered by mortgage – declaration of the mortgage creditor (entity in favor of which the mortgage was established) on the current amount of debt as well as the date and terms of release of the mortgage security in the case of full repayment of the debt or declaration of the mortgage creditor containing the consent for the cancellation of the mortgage,

real property constituting a developed or undeveloped plot of land

  • basis of the acquisition – document which constitutes the legal title to the real property (document on the basis of which the person acquired the title to the real property), ex. official copy of a notarial deed, official copy of a judicial decision on the cancelation of joint ownership, on acquisitive prescription, on division of inheritance estate or other document, and in the case where the real property has been acquired by way of inheritance (from inheritance estate) – final and absolute judicial decision issued by the court confirming the acquisition of the inheritance estate (official copy of the judicial decision with the clause stating that the decision is final and absolute) or an official copy of the registered deed of succession certificate,
  • current copy of an entry in the land and mortgage register,
  • official excerpt from the local spatial development plan concerning the designation of the land (certificate on the designation of the real property in the local spatial development plan) or certificate on the absence of the same and on the issued/absent decisions with respect to the conditions of development or decisions on the location of the public benefit investment project or the final decision on the building conditions,
  • official excerpt from the land registry containing the clause „This document is intended for making an entry in the land and mortgage register”,
  • official excerpt from the survey map containing the clause „This document is intended for making an entry in the land and mortgage register”, if the description of the real property in the land and mortgage register is inconsistent with the description of the real property in the register of land and building or if a part of the real property was partitioned to the new (other) land mortgage register,
  • final decision approving the partitioning of the real property (if the real property was established as a result of partitioning),

** in individual case it may prove to be necessary to present other documents enabling the correct identification of the real property, ex. list of changes in survey details, official excerpt from the register of buildings,


*** additionally:

  • short copies of the civil registry office certificates of the Donor and Beneficiary, confirming their kinship/affinity (ex. short birth certificate, short marriage certificate),
  • If a Donor is married, and he/she has a contractual marital estate with his/her spouse (on the basis of the agreement made by the spouses in the form of a notarial deed) – official copy of the notarial deed documenting the marital agreement of the Donor and his/her spouse,,
  • if the real property has been acquired by way of inheritance (from the inheritance estate) or on the basis of a gift made after 1 January 2007 – certificate from the tax office (competent as regards the location of the apartment) on the payment of the inheritance and gifts tax or the expiry of the said obligation or certificate confirming that the acquisition was exempt from the inheritance and gifts tax (art.19 par. 6 of the act of 28 July 1983 on the inheritance and gifts)
  • if the real property is encumbered by mortgage – declaration of the mortgage creditor (entity in favor of which the mortgage was established) on the current amount of debt as well as the date and terms of release of the mortgage security in the case of full repayment of the debt or declaration of the mortgage creditor containing the consent for the cancellation of the mortgage,
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