Fees and taxes related to notarial acts
According to art. 5 of the Polish Notary Public Act as of 14 February 199, a notary is entitled to remuneration for notarial acts, defined on the basis of an agreement entered into with the parties of an act and no higher than the maximum notarial fees applicable for a given act. Remuneration does not involve travel costs and other necessary expenses incurred by a notary in connection with the act execution. Maximum notarial fees are regulated by the ordinance of the Minister of Justice as of 28 June 2004 regarding the maximum notarial fees. 23% VAT rate should be added to the fees.
Giving information and explanations regarding notarial acts is free of charge.
According to the art. 18, section 1 of the act regarding taxes from inheritance and donations as of 28 July 1983, notaries are payers of tax from donation made in a form of notarial deed, or an agreement made in that form which regards abolition of joint ownership without consideration or a settlement in that matter. A notary is obliged to, for instance, collect the applicable tax at the time the notarial deed is drafted.
In accordance with art. 10 section 2 of the Polish act regarding tax on civil law transactions as of 9 September 2000, notaries are payers of tax on civil law transactions performed in the form of notarial deed. Execution of a civil law transaction is conditional upon payment of the tax.
According to the ordinance of the Minister of Justice regarding the collection of court fees by notaries for petitions for entry to land and mortgage records present in the notarial records as of 27 August 2001, a court payment for the petition for entry into land and mortgage registry, which petition is to be enclosed with the notarial deed, shall be paid by the party in a legal activity which is obliged to pay. Said person does so:
- in cash, to the notary in person.
- to the bank account of the notary office.
The sum of received fee shall be written in the notarial deed. When admitting the legal basis of the fee determination, a notary appoints a person who shall pay the fee and manner in which it shall be paid, as well as the position in the inventory. If a party that is obliged to pay chooses to be exempted from this duty, the notary marks this in a notarial deed and gives the legal basis of exemption. In case the payment is made in cash, upon the request of a person who pays, the notary may give a receipt containing the payment sum, data regarding the notary, date and number of the notarial deed where the petition for entry to land and mortgage register is placed. The notary transfers the collected fees to the bank account of the district court, which is the proper court to examine the petition for entry to land and mortgage register, or directly to the court payment office.
You can learn detailed information about the sum of notarial fee, other payments and taxes on specific acts by contacting the Office. We also invite you to use our contact form.