There are a number of constituent parts of the final fee charged by the Notary Office. They are listed below.
1. Notarial fee
The notary is entitled to a fee agreed on 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 may also need to reflect travelling expenses and other necessary expenses incurred in connection the notarial service.
All the information and advice regarding a notarial action are provided free-of-charge.
You should contact the Notary Public to get an estimate of cost.
The maximum rates of the notarial fee are specified in the Regulation of 28 June 2004 on the Maximum Rates of Notarial Fees, issued by the Minister of Justice (The Journal of Laws No. 148, item 1564, as amended). Value Added Tax (VAT) is payable on the notarial fee. It is transferred to the tax authorities by the Notary Office acting in its capacity as a taxpayer.
Should a party to a notarial transaction be unable to pay the requested notarial fee without an excessive financial burden to such a party and/or the party’s family, the party may apply to the district court having jurisdiction over the party’s domicile, for an exemption, wholly or partially, from the obligation to pay the charge.
- tax on civil-law transations, regulated by the Act of 9 September 2000 on Civil-Law Transactions Tax (The Journal of Laws 2010, No. 101, item 649, as amended),
- inheritance and gift tax, regulated by the Act of 28 July 1983 on Inheritance and Gift Tax (The Journal of Laws 2009, No. 93, item 768, as amended).
The taxes are transferred to the tax authorities by the Notary Office acting in its capacity as a taxpayer.
3. Court fees
The Notary Public charges the applicable court fees, regulated by the Act of 28 July 2005 on Court Costs in Civil Lawsuits (The Journal of Laws 2010, No. 90, item 594, as amended).
The court fees are transferred by the Notary Office to the competent courts.