» CHARGES:
» CHARGES » GENERAL PROVISIONS:
Pursuant to Article 5 of the Law of 14 February 1991, The Notaries Act, Notaries shall be entitled to a fee agreed with the parties to a legal transaction, which must not exceed the maximum rate of the notarial fee set for a particular transaction. The fee does not include transport or other costs borne by the Notary in connection with performing the particular transaction. Maximum rate of the notarial fee is regulated by a Ministry of Justice ordinance of 28 June 2004 on maximum rate of the notarial fee (Journal of Laws of 29 June 2004 with amendments). 22% of VAT tax shall be added to the fee rates.
Information and explanations on notarial services and transactions is free of charge.
Pursuant to Article 18 item 1 of the Act of 28 July 1983 on inheritance and donation tax rates (primary text: Journal of laws of 1983 no. 45 item 207) (consolidated version: Journal of laws of 1997 no. 16 item 89) (consolidated version: Journal of laws of 2004 no 142 item 1514) Notaries as tax remitters are obliged to collect tax on each donation made in form of a Notary Deed or in the form of a free of charge dissolution of co-ownership or arrangements concerning this matter. Notaries shall be obliged to collect due tax upon drawing a Notarial Deed.
Pursuant to Article 10 item 2 of the Act of 9 September 2000 on tax on Civil and Legal Transactions (Primary text: Journal of laws of 2000 no. 86 item 959) (consolidated version: Journal of laws of 2005 no. 41 item 399) (consolidated version: Journal of laws Of 2007 no. 68 item 450) Notaries are obliged to collect tax on Civil and Legal Transactions made in form of a Notary Deed. Notary shall condition performing civil and legal transactions to prior settlement of relevant taxes.
Pursuant to the Ministry of Justice ordinance of 27 August 2001 on collecting court fees by Notaries for applications for registration in the land and mortgage register included in the Notary Deed (Journal of laws 2006, no. 92 item a court fee for applications for registration in the land and mortgage register included in the Notary Deed, shall be paid by the party legally obliged to settle such costs and can do it in the following manner:
- cash to the Notary,
- bank transfer to the Notary’s bank account.
The Notary Deed shall detail the amount collected, legal grounds for collecting the fee, the person who settles the fee and the manner of payment. Shall the party obliged to settle a court fee get an exemption from this obligation, the Notary shall include the fact in the Notary Deed quoting legal grounds for the exemption. Shall the payment be done in cash, on request of the payer the Notary shall issue a receipt detailing the amount paid, the Notary's details, date and the Notary Public Journal number of the document where the application for registration in the Land and Mortgage Register is included. Notary shall transfer all collected fees to the bank account of a relevant district court where such application will be considered or directly at the cash desk of the court.
» CHARGES » EXEMPTION FROM FEES:
Pursuant to Article 6 of the Law of 14 February 1991 The Notaries Act, should a party to a notarised legal transaction be unable - without an excessive financial burden to such a party and/or his family - to pay the requested notarial fee, he may apply to a district court having jurisdiction over his place of residence, for an exemption from the entire fee or a part thereof. This provision shall respectively apply to a legal person who can evidence that he cannot afford to pay the requested notarial fee. Should a competent court decide that the notarial service is necessary, it shall accept the Party’s application and appoint a Notary to carry out the legal transaction requested by the party.