In Polish: Mieszkaniowy rachunek powierniczy
This is the word you will see in bank documents.
Definition
A housing escrow account (mieszkaniowy rachunek powierniczy) is a bank account kept for a developer's project, into which the buyer pays for the flat, including from the loan. The developer receives the money only after construction stages are completed or after ownership is transferred, depending on the type of account. The rules are set by the Act of 20 May 2021, applied since 1 July 2022.
What it means for you
Your payments and loan tranches do not go directly to the developer, so if the company runs into trouble they are easier to recover. Payments to an open escrow account are additionally protected by the Developer Guarantee Fund (DFG). You give the account to the bank in the payout instruction; its number is in the developer agreement.
Full entry in Polish, with a worked example and sources
Frequently asked questions
What is an escrow account when buying a flat?
A project bank account into which you pay for a flat from a developer. The developer receives the money after construction stages are completed or after ownership is transferred.
Is money in an escrow account safe?
It is better protected than a payment made directly to the developer. Payments to an open account are also secured by the Developer Guarantee Fund, mainly in case the developer goes bankrupt.
Who pays for the escrow account?
The developer bears the cost of the account and the DFG contributions.
Related terms
Definitions are simplified and reflect Polish law and bank practice as of October 2026. Where every word matters, the Act and your loan agreement decide. Figures in examples are indicative and are not a bank offer. The Polish version of each entry has worked examples and sources.
Other terms in “Property and security”