Selling a Polish Apartment With Active CWTON Registration: What to Do Before the Notary

Selling a Polish Apartment With Active CWTON Registration: What to Do Before the Notary

Selling a Polish apartment that you have been renting out short-term? You likely have an active CWTON registration number. Most sellers do not realize that CWTON registration does not transfer automatically to the buyer - and that failing to deregister within 14 days of the sale can result in administrative complications and fines of up to 50,000 PLN. This guide covers exactly what you need to do, in what order, what to tell the notary, and what the buyer needs to know about getting their own registration.

CWTON registration is personal: it does not follow the property

The single most important thing to understand about CWTON in the context of a property sale is this: your CWTON number is issued to you as the operator of an accommodation unit - not to the apartment itself. Under the Polish CWTON Act (Ustawa o CWTON), registration is tied to the person or entity running the short-term rental activity, not to the bricks and mortar.

This means that when ownership of the property transfers to the buyer at the notarial deed signing, your CWTON registration does not automatically follow. The buyer cannot simply "take over" your number. If they want to continue operating the apartment as a short-term rental, they must apply for their own fresh CWTON registration. And you must deregister your number within 14 days of the date of sale.

The 14-day deregistration obligation: legal basis and consequences

Article 8 of the CWTON Act requires any operator to notify the registration authority within 14 days of any change in circumstances that affects their registration, including permanently ceasing to operate the accommodation unit. The sale of the property is exactly such a circumstance: from the date the notarial deed is signed, you no longer own the property and can no longer legally operate it as an accommodation unit.

Deregistration is done through the gov.pl platform, using the same trusted profile (profil zaufany) or qualified electronic signature you used to register. The process takes a few minutes. You select the specific CWTON-registered unit, indicate the cessation date (the date of the notarial deed), and submit. Keep a screenshot or printout of the confirmation - you will want proof that you deregistered on time.

If you fail to deregister within 14 days, the registration authority can issue an administrative warning and potentially impose a financial penalty. More practically: your active CWTON number will remain in the national system, creating a confusing situation where the buyer's property appears to already be registered under someone else's identity. This can complicate the buyer's own registration process and create unnecessary back-and-forth with the registry.

What to tell the notary

Polish notaries are not currently required by law to verify CWTON status as part of the property sale deed process. However, disclosing the active CWTON registration and your deregistration obligation is best practice and protects both parties.

Ask the notary to include the following elements in the deed or a supplementary declaration:

• A statement by the seller confirming that the property is registered in CWTON under registration number [your number].
• A statement by the seller committing to deregister the CWTON number within 14 days of the deed date, in accordance with Article 8 of the CWTON Act.
• A statement by the buyer acknowledging the CWTON registration status of the property and their intention regarding future short-term rental activity (either they plan to register, or they do not intend to use it for STR).

This protects the seller from any future claims that they failed to disclose relevant property information, and gives the buyer a clear starting point for their own registration process if they intend to continue STR.

The buyer's 30-day window to register

Under the CWTON Act and EU Regulation 2024/1028, the new owner of a property that was previously registered as a short-term rental unit has a 30-day window from the date of acquisition to apply for their own CWTON registration, if they intend to continue operating it as an STR.

During this 30-day window, the buyer is technically in a transitional status: the previous registration has been (or should be) cancelled, and the new one has not yet been issued. In practice, most compliance experts recommend that the buyer simply pause any active listings during this period rather than attempt to operate under a transitional arrangement. The verification requirements from platforms under EU Regulation 2024/1028 are strict: a listing without an active CWTON number will be removed or hidden from search results.

To register, the buyer will need:

• A trusted profile (profil zaufany) on gov.pl or a qualified electronic signature. Foreign buyers who do not have a Polish national ID can apply for a profil zaufany using their e-residency or passport, though the process is more involved.
• The full address of the property.
• Information about the accommodation unit: number of rooms, maximum number of guests, any hotel-category classification (if applicable).
• Proof of their right to use the property (e.g., a copy of the notarial deed or excerpt from the land register).

Liability for non-deregistration: what can go wrong

The practical risks for a seller who forgets to deregister are threefold:

First, the administrative risk: the CWTON registry authority may contact you requesting explanation of why an active registration exists for a property you no longer own. This requires time and correspondence to resolve.

Second, the third-party risk: if the buyer unknowingly (or knowingly) continues to operate using your CWTON number, they are committing a regulatory violation - and you may be drawn into the investigation as the number's registered holder.

Third, the practical risk: if the buyer tries to register their own CWTON number and the system shows an existing active registration for the same property, it creates a conflict that requires manual resolution by the registry authority. This delays the buyer's ability to publish listings - and may lead to a dispute with you about whether you deregistered as promised.

Tax on capital gains: the 19% PIT rule

Under Article 10(1)(8) of the Polish Personal Income Tax Act (ustawa o PIT), income from the sale of real estate is taxable if the sale occurs within 5 years of acquisition (counting from the end of the calendar year of acquisition). The applicable tax rate is 19% on the profit, calculated as the sale price minus documented acquisition costs, notarial fees, and costs of improvements.

The most important exemption for sellers to know about is the housing relief (ulga mieszkaniowa) under Article 21(1)(131) of the PIT Act: if you reinvest the proceeds of the sale into your own housing needs within 3 years of the sale (buying another home, paying down an existing mortgage on your primary residence, or building a home), the capital gains are partially or fully exempt from the 19% tax. This is a significant financial incentive for sellers who plan to use the proceeds to upgrade or acquire their own primary residence.

Important note for foreign sellers: Poland has double tax treaties with most countries (UK, US, Germany, Ireland, France, etc.) that generally assign primary taxing rights on Polish real estate gains to Poland. You may still need to declare the sale in your country of residence, but a credit or exemption should prevent double taxation. Consult a Polish tax advisor and a tax advisor in your country of residence before the sale.

Practical checklist for sellers

Action	Timing	Legal basis
Check CWTON registration status on gov.pl	Before notarial deed	Ustawa o CWTON
Inform notary of active CWTON number	Before notarial deed	Best practice
Close or pause all STR listings on platforms	On or before deed date	Rozp. UE 2024/1028
Block calendar for all dates after sale date	Before deed date	Contractual obligation
Deregister CWTON on gov.pl	Within 14 days of deed	Ustawa o CWTON art. 8
Keep proof of deregistration	Immediately after deregistering	Best practice
File PIT declaration for capital gain	By 30 April of following year	PIT art. 45
Consider housing relief reinvestment	Within 3 years of sale	PIT art. 21(1)(131)

Practical checklist for buyers

• Before signing: Confirm with the seller whether the property has an active CWTON registration and whether they commit to deregistering it within 14 days.
• Request CWTON clause: Ask the notary to include a CWTON disclosure clause in the deed, as described above.
• After signing: Verify (7-10 days later) that the seller has deregistered by checking the public CWTON search function at gov.pl.
• Within 30 days: Submit your own CWTON registration application if you intend to operate STR. Do not list the property on Airbnb or Booking.com until you have your own number.
• Get your profil zaufany ready: Foreign buyers without a Polish ID should start the profil zaufany application process before the deed signing - it can take 2-4 weeks to set up from abroad.
• Check local regulations: Verify whether the municipality (gmina) has introduced any local STR restrictions or quotas that would affect your plans. Some areas in Krakow and Warsaw have or are planning such restrictions.

Special situation: selling as a company or sole trader (JDG)

If you have been operating the STR through a Polish sole trader registration (JDG) or a company (spolka z o.o.), the deregistration process and tax implications differ from those of a private individual. The CWTON deregistration must be done in the name of the business entity, not the individual owner. Additionally, the sale of business real estate has different VAT and CIT implications, including potential VAT adjustment obligations if input VAT was claimed on the purchase or renovation costs. Seek specialist advice from a Polish accountant experienced in STR taxation before proceeding with the sale.