Handover report and deposit in Poland

Why a handover report

In Poland a handover report (protokół zdawczo-odbiorczy) is not required by law, but it is the simplest way for landlord and tenant to agree on the condition of the flat. Unless someone proves otherwise, the Civil Code (Kodeks cywilny) assumes the flat was handed over in good condition, fit for the agreed use (art. 675 § 3), and the tenant must return it in a condition that has not deteriorated, without being liable for wear that comes from proper use (art. 675 § 1). The deposit (kaucja) is capped at twelve months’ rent for an ordinary residential lease and must be returned within a month of the flat being vacated.

A report written when the flat is handed over shows the condition the tenant received it in. A report written when it is returned shows what has changed since. On the basis of the two, the parties can settle the deposit without disputes.

• Take dated photos of every room and the equipment, then attach them to the report.
• Write down the meter readings for electricity, gas, water and heating, with the meter numbers.
• Count the keys and remote controls.
• Prepare two copies and sign both together with the other party.

How much the deposit can be

The deposit secures the landlord’s claims arising from the tenancy that are due on the day the flat is vacated. The cap depends on the type of lease:

• Ordinary residential lease: at most twelve times the monthly rent, counted on the rent at the date the lease was signed (art. 6 ust. 1 of the Act on the protection of tenants’ rights, ustawa o ochronie praw lokatorów).
• Occasional lease (najem okazjonalny): at most six times the monthly rent. The deposit also secures the possible costs of enforcing the duty to vacate the flat (art. 19a ust. 4).
• Institutional lease (najem instytucjonalny): at most six times the monthly rent (art. 19f ust. 5).

When to return it and how much

• Within a month of the day the flat is vacated, after deducting the landlord’s claims arising from the tenancy (art. 6 ust. 4, art. 19a ust. 5, art. 19f ust. 6).
• In the indexed amount. What is returned is the monthly rent on the day of return multiplied by the number of months used when the deposit was taken, but not less than the tenant paid (art. 6 ust. 3). This also applies to occasional and institutional leases (art. 19e and 19j). For example, the deposit was two months’ rent of PLN 3000, so PLN 6000. If the rent on the day of return is PLN 3200, PLN 6400 is due back (before deductions).

What can be deducted

The landlord deducts from the deposit claims arising from the tenancy: overdue rent and charges, and the cost of repairing damage beyond ordinary wear. The tenant is not liable for wear that comes from proper use (art. 675 § 1 of the Civil Code). Faded paint or marks from furniture are usually exactly that kind of wear.

With an occasional lease, the deposit also covers the possible costs of enforcing the duty to vacate the flat. With an institutional lease, the landlord may draw on the deposit during the tenancy if the tenant does not pay on time. The tenant must then top it up to the full amount (art. 19f ust. 7 and 8).

List the deductions in the return report, with the amount and the reason for each. Then the settlement is clear to both sides.