Occasional lease step by step

What an occasional lease is

It is a special lease agreement regulated in art. 19a–19e of the Tenants' Rights Protection Act (ustawa o ochronie praw lokatorów). It can be concluded by an owner of premises who is a private individual and does not run a business renting out premises. The agreement must be in writing, for a fixed term of no more than 10 years.

The key difference: when signing the agreement, the tenant already undertakes in a notarial deed to vacate the premises and submits to enforcement. If the tenant does not move out after the lease ends, the owner does not have to bring an eviction lawsuit. It is enough to go through proceedings to have the notarial deed declared enforceable, followed by bailiff enforcement. Some of the provisions protecting tenants also do not apply to an occasional lease, including the statutory grounds for termination in art. 11.

Requirements

Three attachments are added to the agreement (art. 19a para. 2 of the Act):

• the tenant's statement in the form of a notarial deed, in which the tenant submits to enforcement and undertakes to vacate and hand over the premises by the date given in the owner's demand,
• designation by the tenant of another residence where the tenant can live in case of enforcement,
• a statement from the owner of that residence (or a person with a legal title to it) that they consent to the tenant and the people living with the tenant living there, with an officially certified signature, usually at a notary.
• The deposit cannot exceed 6 times the monthly rent.
• The owner notifies the agreement to the tax office (urząd skarbowy) within 14 days of the start of the lease.

Step by step

1. Agree the terms: rent, term (max. 10 years), deposit (max. 6 months' rent), fees and termination rules. A fixed-term agreement can be terminated only in the cases it specifies, so list them.

2. The tenant designates a substitute residence, e.g. the parents' apartment, and obtains from its owner written consent with a signature certified by a notary.

3. The tenant goes to a notary and signs the statement submitting to enforcement. The notary usually needs a draft of the agreement and the details of the premises, so book the appointment in advance.

4. You sign the agreement with the three attachments and the handover protocol (protokół zdawczo-odbiorczy). It is best to accept the deposit by bank transfer.

5. Within 14 days of the start of the lease (not of the signing of the agreement, if those are different dates), the owner notifies the agreement to the head of the tax office (naczelnik urzędu skarbowego) competent for the owner's place of residence. Keep the confirmation of the notification: you will need it in court if the tenant does not move out.

6. During the lease: if the tenant loses the ability to live in the substitute residence, the tenant must designate a new residence with a new statement from its owner. The tenant has 21 days from the day of learning of that circumstance. If the tenant fails to do so, the owner may terminate the agreement.

When the tenant does not leave

After the lease ends, the owner serves the tenant with a written demand to vacate the premises, with an officially certified signature. The deadline for vacating cannot be shorter than 7 days from service of the demand.

If the tenant does not move out, the owner files a motion with the court to have the notarial deed declared enforceable. The owner attaches the demand to vacate with proof of service and confirmation of the notification of the agreement to the tax office (urząd skarbowy). With the enforceability clause, the owner turns to a bailiff.

Costs

The maximum notary fee for the tenant's statement submitting to enforcement is set by the regulation on maximum notary fee rates. In practice it is usually a few hundred zloty plus 23% VAT and charges for copies of the deed. The notary will give the exact amount.

Certifying the signature of the owner of the substitute residence usually costs a few dozen zloty plus VAT. Notification to the tax office (urząd skarbowy) is free of charge. Notary costs are usually borne by the tenant, but the parties may agree otherwise.

The amounts given are indicative. Rates depend on the notary and the amount of rent.

Tax

The notification to the tax office (urząd skarbowy) is a formality related to an occasional lease, not a tax registration. Rental income is taxed as in an ordinary private lease: a flat rate of 8.5% up to 100,000 PLN of income per year and 12.5% on the excess, with monthly or quarterly advance payments and an annual PIT-28 return.