Renting a Co-Owned Apartment in Poland: Consent, Lease and Tax
Renting out a co-owned apartment needs the consent of a majority of shares if the lease falls within ordinary management. If it goes beyond that, all co-owners have to agree. The lease is signed by all of them or by an attorney-in-fact, and each co-owner reports their income in their own tax return. Below, step by step: who has to agree, who signs, how to split rent and costs, and when it is better to see a lawyer or a tax advisor.
Do all co-owners have to agree to rent out a co-owned apartment?
It depends on whether the lease falls within ordinary management of the shared property. If it does, the majority of shares decides. If it goes beyond ordinary management, everyone has to agree. That is what Articles 199 and 201 of the Civil Code provisions on co-ownership say. And a word of warning, because people often get this wrong: the majority is counted by the size of the shares, not by the number of people. Siblings who each own half? Without both signatures there is no majority.
Nobody can say in advance whether a given lease is still ordinary management or not. What matters is the length of the lease, its terms and what it does to the apartment. In borderline cases, just ask a lawyer. In practice, I recommend the simplest route: written consent from each co-owner to the rental, collected from everyone before the lease is signed. Even if a majority would formally be enough. It takes a moment and saves you a lot of stress.
Who signs the lease when an apartment has several owners?
All co-owners, as landlords. Or one of them, under a power of attorney from the others. The lease itself should clearly state:
- all landlords with their details,
- how the rent is paid: one account or split across several,
- the person the tenant contacts about repairs and payments.
The power of attorney should be in writing, with a clearly defined scope: signing, amending and terminating the lease. Keep it together with the lease. The tenant needs to know who they are paying and who they are actually dealing with. Otherwise a dispute quickly arises over whether an annex or a notice of termination is even valid (and such disputes drag on for months).
Renting a co-owned apartment after a divorce or inheritance: what to watch out for
After a divorce or the division of an estate, each co-owner acts in their own name and according to their own share. There is no longer any marital joint property. Before a tenant moves in, sort out the legal status: the entry in the land and mortgage register, the court decision confirming the inheritance or the division of property, and the size of each person’s share.
Former spouses, or siblings who are not in touch or simply find it hard to agree? They can put the rules of cooperation in writing or hand management over to one person or a company. We covered the pros of both options in our article property manager vs self-management. But if there is no agreement on the rental itself, that is a matter for a lawyer. Not for do-it-yourself attempts.
How to split rent and costs between co-owners?
Income and benefits from shared property, as well as expenses and charges, are split in proportion to the shares. Unless the co-owners agree otherwise. This follows from Article 207 of the Polish Civil Code provisions. Article 208 adds an obligation: a co-owner who manages the shared property must account for that management. In other words, the person running the rental should keep a record of income and expenses. There is no way around it.
Put the split of rent between co-owners in writing, including:
- which account the rent goes to,
- how you split the income,
- who pays the building service charges and utilities,
- whether you set up a repair fund,
- who approves expenses,
- how often you settle accounts.
The lease, annexes, handover reports, repair invoices: keep everything in one place. In Tenanto, documents are stored with the unit, and the system reminds you when a lease is about to expire. Shared access to the panel for several people comes with plans for multiple users, that is the Professional plan. Not the free one, just to be clear.
Rental tax with co-ownership: who reports the income
Each co-owner reports income from renting the shared apartment separately. As a rule, in proportion to their share, even if the rent goes to a single account. Everyone declares their part in their own tax return. Have you agreed on a split of rent that differs from the shares? That has tax consequences and you need to check them with an advisor.
Once marital joint property ends, former spouses no longer settle the rental jointly through one person. Before the filing deadline, check what to prepare for filing. An unequal split, renting as part of a business, short-term rental? In my view, in each of these cases you should book a tax advisor straight away.
When should you see a lawyer or tax advisor?
When the co-owners disagree, when the income split differs from the shares, or when it is unclear whether the lease goes beyond ordinary management. Typical situations:
- one co-owner refuses consent,
- a dispute over terminating the lease,
- an unsettled inheritance,
- an unequal split of rent,
- one co-owner renting out the apartment without the other’s knowledge.
Bring your ownership documents, the lease, the written arrangements and a summary of income and expenses to the meeting. A specialist can assess the case faster when they see the full picture. Not just one side’s version.
All in all, the recipe is simple: consents, signatures and the money split put in writing before the first rent payment. Then renting a co-owned apartment works without disputes. You will find more practical topics in our section with tips for apartment owners.
Frequently asked questions
It depends on the size of the shares and on whether the lease falls within ordinary management. With equal shares, both votes are needed. Is there a dispute? Consult a lawyer.
Yes, if everyone agrees to it in writing. Each co-owner still reports tax on their own part of the income, regardless of whose account the transfer goes to.
They should, because all co-owners are parties to the lease or act through an attorney-in-fact. Also name one contact person in the lease. The tenant will then know who to report repairs and payment matters to.
