PLENUAKNF-registered mortgage experts · KNF RHA0013513+48 571 394 901
Free consultation

Buying a flat for your child in Poland: in your name, the child’s name or together?

Parents buying a flat for their child in Poland: whose name goes in the land register, who takes the mortgage, the 2% PCC tax, court consent for a minor and a later gift.

KredytPolska editorial team
Updated:

In short

Parents can buy the flat in their own name and give it to the child later, buy it straight away in the name of an adult child with the parents as co-borrowers, or buy it together in shares. The choice decides the 2% PCC tax (only a buyer of a first flat is exempt), who has the borrowing capacity and who can later sell. A minor can own a flat, but cannot take a mortgage, and a mortgage on the child’s flat or its sale needs the consent of a family court.

Option 1: the parents buy in their own name

The parents are the owners and borrowers, the child lives in the flat, and the parents give it to the child later. They keep full control. If they already own a flat, they pay 2% PCC tax on a second-hand flat, because the exemption covers only a buyer’s first flat (art. 9 point 17 of the PCC Act), and the bank treats the loan as a second mortgage.

Option 2: the flat goes straight to an adult child

The child is the owner. If it is the child’s first flat, there is no PCC. Parents can help with a cash gift for the down payment or join the loan as co-borrowers to raise the borrowing capacity. A co-borrower is liable for the whole debt, even without owning a share.

Option 3: parent and child own shares

The parent keeps a say and the child has a share. Selling the whole flat needs the consent of both. For the PCC exemption each buyer’s situation counts separately.

A flat for a minor

A minor can own a flat, but a bank will not lend to a minor. Parents may not, without the consent of the family court, perform acts beyond the ordinary management of the child’s property (art. 101 § 3 of the Family and Guardianship Code). A mortgage on the child’s flat and its sale are such acts, so this option makes sense mainly when the parents pay in cash.

The full description in Polish: Mieszkanie dla dziecka: na kogo kupić.

Frequently asked questions

Whose name should a flat for my child be in?

Usually the parents’ name with a later gift, the name of an adult child with help from the parents, or both in shares. The choice depends on the PCC tax, borrowing capacity, siblings and who should decide about a sale.

Can I buy a flat in the name of my minor child?

Yes, but a minor cannot get a mortgage, and a mortgage on the child’s flat or its sale needs the consent of a family court.

Do parents pay PCC when they buy a flat for their child?

If they buy a second-hand flat in their own name and already own a flat, yes: 2% of the market value. The exemption is only for a buyer’s first flat.

Sources

  1. Act on the tax on civil law transactions, art. 9 point 17 (Polish)
  2. Family and Guardianship Code, art. 101 (Polish)
This guide describes general rules and typical bank practice as of October 2026. Details

It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.

Read next