As a general rule, foreign nationals, foreign corporations and Polish-incorporated entities controlled by foreign nationals or foreign corporations are required to obtain an authorisation to acquire real estate located in Poland. A foreign-controlled company is "a company in which a foreigner or foreigners holds or hold, directly or indirectly, more than 50% of votes at the meeting of partners or the general meeting of shareholders or has or have a dominating position within the meaning of the Code of Commercial Partnerships and Companies". Authorisation is issued if "the purchase of real estate by the foreigner does not pose any risk to state defence, security or public order and is not in contradiction to social policy and public health considerations", and if "the foreign person proves that there are circumstances which confirm their ties with the Republic of Poland". Circumstances which confirm ties with Poland include, for instance, "holding a permanent or temporary residence permit (except for the permit referred to in Article 176 and Article 181(1) of the Act of 12 December 2013 on foreigners) or a long-term resident’s EU residence permit". EU/EEA nationals and entrepreneurs are exempted from the authorisation requirement. Other exemptions from the authorisation requirement include, for instance, "acquisition of real estate by a foreigner residing in the Republic of Poland for at least 5 years after being granted a permanent residence permit or EU’s long-term residence permit". However, exemptions do not apply to real estate located in the border zone and to agricultural land with an area exceeding 1 hectare. Agricultural land with an area exceeding 1 hectare may only be acquired by a farmer by virtue of a separate legal act regulating the purchase of agricultural land. Agricultural land with an area exceeding 1 hectare may only be acquired by a farmer by virtue of a separate legal act regulating the purchase of agricultural land.
"Art. 1. 
1. Acquisition of real estate by a foreigner requires a permit.The permit is issued, by way of an administrative decision, by the minister competent for internal affairs, if no objection is raised by the Minister of Defense National, and in the case of agricultural real estate, if there is no objection either will be brought by the minister responsible for rural development. [...]
2. A foreigner within the meaning of the Act is:
1) a natural person who does not have Polish citizenship;
2) a legal person established abroad;
3) a company of persons mentioned in point 1 or 2 without legal personality,established abroad, established in accordance with the laws of the states aliens;
4) a legal person and a commercial company without legal personality having headquarters in the territory of the Republic of Poland, directly controlled or indirectly through the persons or companies mentioned in points 1, 2 and 3.3. In the case of a commercial company that is controlled, within the meaning of the Act,a company in which a foreigner or foreigners have direct disposal is considered or indirectly over 50% of votes at the shareholders' meeting or at the general meetingto the meeting, also as a pledgee, usufructuary or on the basis of agreements with other persons or have a dominant position within the meaning of Art. 4 § 1 point 4 lit. b or c, or e the Act of September 15, 2000 - Code of Commercial Companies (Journal of Laws of 2017, item 1577).
4. The acquisition of real estate within the meaning of the Act is the acquisition of the ownership right real estate or perpetual usufruct rights, based on each event legal.
5. The acquisition of a second home within the meaning of the provisions of the Act is the acquisition by a foreigner referred to in art. 1 clause 2, paragraph 1, of the property intended for housing development or for recreational and leisure purposes, which will not constitute the permanent place of residence of a foreigner. This does not apply to acquisition an independent apartment within the meaning of the Act of June 24, 1994. on ownership of premises (Journal of Laws of 2015, item 1892 and of 2017, item 1529).
Art. 1a. 
1. The permit referred to in Art. 1 clause 1, is issued to a foreigner's application if:
1) the acquisition of real estate by a foreigner will not cause any danger defense, state security or public order, and no it is opposed by social policy and health considerations;
2) he proves that there are circumstances that confirm his ties with the Republic of Poland.
2. Circumstances confirming the foreigner's ties with the Republic of Poland may include in particular:
1) having Polish nationality or Polish origin;
2) entering into marriage with a citizen of the Republic of Poland;
3) having a residence permit:
a) temporary, with the exception of the permit referred to in Art. 176 and art. 181paragraph 1 of the Act of 12 December 2013 on foreigners (Journal of Laws of 2016,item 1990, 1948 and 2066 and of 2017, item 60, 858 and 1543), or
b) permanent, or
c) long-term resident of the European Union;
4) membership in the management body of entrepreneurs listed in art. 1paragraph 2 point 4;
5) performing economic activity on the territory of the Republic of Poland or agricultural, in accordance with the provisions of Polish law. [...]
5. The area of ​​real estate acquired by a foreigner for the purpose satisfying his vital needs may not exceed 0.5 ha, and in the case of specified in paragraph 2 point 5 should be justified by the actual needs resulting from based on the nature of the business activity performed.
6. Acquisition of agricultural real estate by foreigners takes place additionally, in compliance with the provisions of the Act of April 11, 2003 on the shaping of the system agricultural (Journal of Laws of 2016, items 2052 and 2260 and of 2017, items 60 and 624).
[...]
Art. 8. 
1. No permit is required, subject to para. 3:
1) the acquisition of an independent dwelling within the meaning of the Act of June 24, 1994 on ownership of premises;
1a) the purchase of an independent commercial premises intended for a garage or participate in such premises, if it is related to meeting the needs housing buyer or owner or independent owner a residential premises;
2) purchase of real estate by a foreigner residing in the Republic of Poland for at least 5 years from the granting of a permanent residence permit or long-term resident's European Union residence permit;
3) the acquisition by a foreigner who is a spouse of a Polish citizen and residing in the Republic of Poland for at least 2 years from the grant permanent residence permit or resident permit long-term European Union real estate, which as a result of the acquisition they will constitute the statutory commonality of the spouses;
4) the acquisition of real estate by an alien, if it is available on the date of purchase entitled to statutory inheritance within the meaning of Polish law after the seller of the real estate and the seller of the real estate is its owner or perpetual usufructuary of at least 5 years;
5) acquisition by an entity referred to in art. 1 clause 2, paragraph 4, for its purposes statutory, undeveloped real estate, the total area of ​​which in the whole country it does not exceed 0.4 ha in the area of ​​cities;
6) purchase of real estate by a foreigner who is a bank and at the same time a mortgage creditor, in the course of taking over the property as a result of an unsuccessful auction in enforcement proceedings;
7) acquisition or coverage by a bank that is a legal person referred to in Art. 1 clause 2point 4 of stocks or shares in the company referred to in Art. 3e, in connection with the bank pursuing claims resulting from the activities performed banking.
2. It is not required to obtain a permit by foreigners who are citizens or entrepreneurs of states - parties to the Agreement on the European Economic Area or the Swiss Confederation, with the exception of the acquisition of:
1) agricultural and forest real estate, for a period of 12 years from the date of accession The Republic of Poland to the European Union;
2) a second home, for a period of 5 years from the date of accession of the Republic of Poland to the European Union.
2a. It is not required to obtain a permit by foreigners who are citizens of states - parties to the agreement on the European Economic Area, or The Swiss Confederation during the periods referred to in paragraph 2, in the case of:
1) acquisition of agricultural real estate located in:
a) in the following voivodships: Dolnośląskie, Kujawsko-Pomorskie, Lubuskie,Opole,PomeranianWarmian-Masurian, Greater Poland,Zachodniopomorskie - after 7 years from the date of the contract lease with a date certain, if for that period they have personally run on this real estate agricultural activity and legally resident on territory of the Republic of Poland,
b) in the following voivodeships: Lubelskie, Łódzkie, Małopolskie, Mazowieckie,Podkarpackie, Podlasie, Śląskie, Świętokrzyskie - after 3 years from the day of concluding the lease agreement with a certain date, if for this period they personally conducted agricultural activities on the property and legally they resided on the territory of the Republic of Poland;
2) purchase of a second home:
a) if the acquirer has legally resided continuously for at least 4 years the territory of the Republic of Poland or
b) in order to perform an economic activity consisting in rendering tourism services, but this exemption does not apply to citizens Swiss Confederation.
2b. Nationals of states - parties to the agreement on the European Economic Area or the Swiss Confederation, which is on the day it is obtained by the Republic of Poland of membership in the European Union as shareholders of companies commercial with headquarters in the territory of the Republic of Poland, may for periods the lease referred to in paragraph 2a, point 1, include the real estate lease period agricultural by the company, if during that period, being shareholders or stockholders companies, personally conducted agricultural activities on this property and legally they resided on the territory of the Republic of Poland.
3. The exemptions referred to in par. 1, does not apply to real estate located in the border zone and agricultural land with an area of exceeding 1 ha. [...]" (Act on Purchase of Real Estate by Foreigners (Dz.U. 1920 nr 31 item 178), last amended by the Act of 2 December 2016, Articles 1, 1a and 8 [google translation])
----------------------------
"Art. 2. 
Whenever the Act mentions:
1) "agricultural property" - it should be understood as agricultural property within the meaning of the Civil Code, with the exception of located real estate in areas designated in spatial development plans for purposes other than agricultural; [...]
5) "agricultural land" - it shall mean arable land, orchards, permanent meadows,permanent pastures, built-up agricultural land, land under ponds and land under ditches;
[...]
Art. 2a. 
1. Only a farmer may be the purchaser of an agricultural property individual, unless the law provides otherwise.
2. The area of ​​the purchased agricultural property, including the area agricultural real estate belonging to the acquirer's family farm may not exceed the area of ​​300 ha of agricultural land determined in accordance with Art. 5 sec. 2 and 3.
3. The provisions of para. 1 and 2 do not apply to the acquisition of agricultural property: [...]
1A) with an area of ​​less than 1 ha;
[...]
Art. 2b. 
1. The purchaser of agricultural real estate is obliged to lead a farm, which includes the acquired agricultural property, by a period of at least 5 years from the date of purchase of the property by him, and in the case of a natural person, run the farm personally.
2. During the period referred to in sec. 1, the acquired property may not be neither sold nor given to other entities. [...]" (Act on the shaping of the agricultural system (Dz.U. 2003 No. 64 item 592), last amended by Act of 17 December 2020, Articles 2, 2a and 2b [google translation])"
Act on Purchase of Real Estate by Foreigners (Dz.U. 1920 nr 31 item 178), last amended by the Act of 2 December 2016, Articles 1, 1a and 8
Act on the shaping of the agricultural system (Dz.U. 2003 No. 64 item 592), last amended by Act of 17 December 2020, Articles 2, 2a and 2b
[<a href="http://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19200310178">Act</a>],[<a href="http://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20030640592">Act</a>],[<a href="https://www.gov.pl/web/mswia-en/apply-for-a-permit-to-acquire-real-estate-shares-stocks-by-foreign-citizens">Other</a>],[<a href="https://www.paih.gov.pl/polish_law/purchase_of_real_estate_in_poland">Other</a>]