Selling a Polish Apartment With Active CWTON: 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? Wondering about CWTON? Let's start with what matters most: the CWTON system isn't operating yet, so today you have no number to "deregister". This guide explains how the legal situation around CWTON at a sale actually looks - and, what really matters today, how to settle the tax on the sale (19% PIT, the 5-year rule, the housing relief).

CWTON at a sale: the actual state of play today

Before any procedures, an important correction. EU Regulation 2024/1028 has applied since 20 May 2026, but the Polish implementing act (draft UC135) has not been passed, and the CWTON system (Central Register of Tourist Accommodation Facilities) simply does not exist - you cannot register or deregister in it. There is also no separate "CWTON Act" with articles imposing specific deadlines. So any procedures circulating online - "deregister within 14 days", "the buyer has a 30-day window on someone else's number" and so on - refer to a facility that does not exist. Treat them at most as a preview of possible future rules, not as law in force today.

What does this mean in practice? Today, when selling a short-term rental apartment, you have no CWTON number to hand over or deregister. The real steps worth taking are: close your listings on the platforms, update the municipal record entry if the property was registered there, and - most important financially - correctly settle the tax on the sale.

How the CWTON number is meant to work once the system launches (draft)

Once CWTON does launch, under the proposed assumptions the number is to be tied to a specific property and operator, and is not meant to "pass" automatically to the buyer with the notarial deed. A buyer who wants to continue short-term rental will have to register in their own name - the draft does not provide for transferring a number between entities. The specific deadlines, forms, and authorities will only be known after the act is passed; until then no binding procedures can be stated, because they do not exist.

Watch out for dangerous misinformation circulating online: there is no such thing as a legal "30-day window" to run a rental on someone else's CWTON number with the previous owner's written consent. That construction is invented - do not base any decisions on it.

What to agree with the notary

The notary drawing up the sale deed has no obligation to verify any "CWTON status" - no such register exists today. If, however, you have been renting the apartment short-term, it's worth stating clearly in the deed or the arrangements accompanying the transaction that the seller ceases the rental and closes the listings, and that the buyer - if they plan STR - will complete their own formalities (today: the municipal record; in future also CWTON registration). This tidies up the situation and protects both parties, without invoking non-existent rules.

A buyer who wants to continue renting

A buyer who plans to run short-term rental should complete the formalities themselves. Today that mainly means reporting the property to the municipal record of facilities providing accommodation services (Articles 38-39 of the Act on tourism services) and taking care of safety requirements - including smoke detectors, mandatory from 30 June 2026 in premises where accommodation services are provided. CWTON registration will only become an obligation once the system launches - until then it cannot be done, so it is also not an obstacle to running a rental.

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
Close or pause all STR listings on platforms	On or before deed date	-
Block calendar for all dates after sale date	Before deed date	Contractual obligation
Sign the notarial sale deed	Day D	Civil Code art. 158
Update the municipal record entry (if the property was registered there)	After the sale	Act on tourism services art. 38-39
CWTON registration by a buyer continuing STR	Once the system launches (impossible today)	Draft UC135 (not passed)
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: Decide whether you want to continue short-term rental. If so, start gathering documents and planning the formalities (today: the municipal record and fire safety requirements; in future: CWTON registration once the system launches).
• After acquisition, if you plan STR: Report the property to the municipal record of facilities providing accommodation services (Articles 38-39 of the Act on tourism services).
• Before the season: Take care of safety requirements, including smoke detectors, mandatory from 30 June 2026.
• Once CWTON launches: Register the property in the system when it goes live (this is impossible today).
• Get your profil zaufany ready: Foreign buyers without a Polish ID may want to start the profil zaufany process early - it can take 2-4 weeks to set up from abroad, and it will be needed for many formalities.
• Check local regulations: Verify whether the municipality (gmina) plans any local STR restrictions (for now these are provisions of the draft act, not law in force).

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 tax implications differ from those of a private individual. Any municipal record entry should be updated 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.

Don't want to search for templates and regulations on your own? The HostReady Package includes complete documentation, ready-to-use templates, and checklists - everything you need for CWTON registration and legal short-term rental, ready to use right after purchase.