What is Occasional Tenancy?

Occasional tenancy (najem okazjonalny) is a special form of residential lease agreement regulated by Articles 19a-19e of the Polish Act on the Protection of Tenants' Rights of June 21, 2001. It was introduced through a 2009 amendment to provide property owners with better legal protection and make it significantly easier to recover their premises after the agreement ends.

Unlike a regular lease, occasional tenancy requires additional formalities, but in return gives the landlord substantially greater legal security. The tenant must indicate a premises to which they can move after the agreement ends and submit a declaration of voluntary submission to enforcement in the form of a notarial deed.

Occasional tenancy was created in response to widespread problems landlords faced with dishonest tenants who refused to vacate premises after the agreement ended. Under a traditional lease, eviction proceedings could drag on for months or even years — occasional tenancy dramatically simplifies this process.

Legal Basis for Occasional Tenancy

Occasional tenancy is primarily regulated by the following provisions of Polish law:

Article 19a of the Tenants' Protection Act — defines occasional tenancy, its required attachments (declaration of submission to enforcement, indication of alternative premises, consent of the alternative premises owner)
Article 19b — obligation to report the agreement to the tax office within 14 days
Article 19c — rules for terminating an occasional tenancy agreement
Article 19d — procedure for enforcing the vacating of premises
The Civil Code — general rental provisions (Articles 659-692) apply to matters not covered by the specific act

It is important to note that these provisions are mandatory — they cannot be modified in the agreement to the detriment of the tenant.

Who Can Enter into an Occasional Tenancy Agreement?

An occasional tenancy agreement can only be concluded by a natural person who owns the residential premises and does not conduct business activity in the field of property rental. This is an important limitation — if you rent out an apartment as part of a registered business, you must use institutional tenancy (Article 19f of the Act) or a regular lease.

The tenant can be any natural person — both Polish citizens and foreigners. However, the condition is to indicate an address in Poland where the tenant will move after the agreement ends. For foreigners, this address must be located within the territory of Poland.

It is worth noting that co-owners of a property can also enter into an occasional tenancy agreement, but this requires the consent of all co-owners. This applies, for example, to married couples who jointly own the apartment.

What Documents Are Needed?

To conclude an occasional tenancy agreement, four elements are required:

Occasional tenancy agreement — concluded in writing under penalty of nullity. An oral agreement is not permissible.
Tenant's declaration of submission to enforcement — drawn up in the form of a notarial deed, in which the tenant commits to vacating and emptying the premises within the deadline specified in the landlord's demand
Indication of alternative premises — the tenant's written statement indicating the address where they will move after the agreement ends
Declaration of the alternative premises owner — written consent of the owner (or person with another legal title) for the tenant to reside in that premises after the tenancy ends

The absence of any of these documents causes the agreement to lose its occasional tenancy status and be treated as a regular lease — with full tenant protection in favor of the tenant.

Benefits of Occasional Tenancy

For the Landlord:

Simplified eviction procedure — the declaration of submission to enforcement serves as an enforcement title. The landlord does not need to file a lawsuit — a simple application for an enforcement clause is sufficient
No obligation to provide social housing — the municipality does not need to find alternative housing because the tenant has already indicated one
No winter protection period — eviction can be carried out regardless of the time of year (under regular tenancy, protection applies from November 1 to March 31)
Greater certainty of recovering the premises — the entire procedure from the demand to vacate through eviction takes significantly less time than under regular tenancy
Protection against dishonest tenants — the mere requirement of formalities discourages people who plan to cause problems

For the Tenant:

Clear and transparent rental terms — everything is documented, leaving no ambiguity
Protection against unjustified termination — the landlord can only terminate the agreement for reasons specified in the Act
Stability — agreement concluded for a fixed term (maximum 10 years), during which the landlord cannot unilaterally end it without cause
Rent increase limitations — the landlord can raise the rent only on terms specified in the agreement
Credibility — willingness to enter into occasional tenancy builds the landlord's trust and increases your chances of renting an attractive apartment

How to Register Occasional Tenancy with the Tax Office?

The owner is obliged to report the conclusion of the occasional tenancy agreement to the tax office within 14 days of the start of the tenancy. This is a mandatory condition — failure to report causes the agreement to lose its occasional tenancy status and be treated as a regular lease with all consequences (full tenant protection).

The report is filed with the head of the tax office responsible for the owner's place of residence. The procedure is free of charge and can be completed in three ways:

In person — visiting the tax office with a completed form
By post — sent by registered mail (the date of posting counts)
Electronically — through the ePUAP platform or tax portal

The report should include the parties' details, the address of the rented premises, the rental period, and the rent amount. It is advisable to keep confirmation of filing in case of an audit.

Common Mistakes When Concluding an Occasional Tenancy Agreement

In practice, many occasional tenancy agreements contain errors that can render them ineffective. Here are the most common ones:

Failure to report to the tax office — the most common mistake that strips the agreement of its occasional tenancy status
Incomplete attachments — missing the alternative premises owner's declaration or the address indication
Errors in the notarial deed — incorrect data, missing legal basis, improper content of the declaration
Indefinite term agreement — occasional tenancy must be for a fixed term (maximum 10 years)
Landlord conducts rental business — if the owner rents as part of a business, the agreement cannot take the form of occasional tenancy

Occasional Tenancy vs Institutional Tenancy

It is worth distinguishing occasional tenancy from institutional tenancy (Articles 19f-19j of the Act). Institutional tenancy is intended for entrepreneurs conducting business in property rental. The main differences are:

Institutional tenancy does not require the tenant to indicate alternative premises
The declaration of submission to enforcement is still required
Only an entrepreneur can be the landlord
No time limit (can be for an indefinite period)

Summary

Occasional tenancy is a secure and proven form of apartment rental that protects the interests of both parties. While it requires more formalities than a regular lease — a notary visit, indication of an alternative address, and registration with the tax office — it provides legal certainty and clear rules of cooperation.

If you are planning to rent an apartment — whether as an owner or a tenant — it is worth considering this form of agreement. Remember to complete all formalities so the agreement is fully effective. If you have trouble indicating an alternative address, contact us — we will help you resolve this issue quickly and efficiently.

What is Occasional Tenancy in Poland? A Complete Guide