POLAND

1. Poland has been a member of the European Union since 2004.
2. Foreigners from within the EU can buy properties in Poland without any special permit.
3. There are some limitations regarding agricultural plots and second homes.
4. The purchaser of a second home does not have any problems if he first can first prove that the property will be used for tourism (rental).
5. Foreigners from non EU countries usually require a special permit from the secretary of the interior.
6. There is a land register in Poland. The land registry serves the ascertainment of the properties legal title.
7. The acquisition of the ownership does not depend upon the registration in the land register.
8. There is a value added tax of 22% for a property purchase.
9. The ministry of the interior has its own registry with all details of properties owned by foreigners.
10. All citizens of the European Union need a residence permit for a stay of longer than three months.