In Polish: Użytkowanie wieczyste
This is the word you will see in bank documents.
Definition
Perpetual usufruct (użytkowanie wieczyste) is a right to use land owned by the State Treasury or a municipality for a long time, usually 99 years, for an annual fee. For years it was typical under blocks of flats in cities. On 1 January 2019 perpetual usufruct of land built up for housing was converted into ownership by law, and in return owners pay a conversion fee.
What it means for you
When you buy a flat, you take over the obligation to pay the conversion fee until 2038, or the annual fee if the land is still in perpetual usufruct. Neither prevents a mortgage, but the bank will ask for confirmation of the fee amount and of no arrears.
Full entry in Polish, with a worked example and sources
Frequently asked questions
Does perpetual usufruct prevent a mortgage?
No. The bank will lend both with a conversion fee and with land still in perpetual usufruct. It will ask for a document showing the fee amount and no arrears.
Until when is the conversion fee paid?
For 20 years from the conversion of 1 January 2019, that is for 2019 to 2038, by 31 March each year.
Does the buyer take over the conversion fee?
Yes. Every subsequent owner pays it, and the claim for the fee is entered in section III of the land register.
Related terms
Definitions are simplified and reflect Polish law and bank practice as of October 2026. Details
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”