For performing notarial actions, the notary is entitled to remuneration specified on the basis of an agreement with the parties to the action, not higher than the maximum rates of notarial fees applicable to a given activity, provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees, increased by the tax due on goods and services (VAT) at the rate of 23%.

The remuneration referred to above does not include travel costs and other necessary expenses incurred by the Notary Public in connection with the performance of the activities.

The notary public – as a payer – is obliged to collect and transfer fees and taxes to the relevant institutions, in particular:

  • court fee in the amounts indicated in Art. 42-48 of the Act of July 28, 2005 on court costs in civil cases,
  • tax on civil law transactions in the amount resulting from the Act of September 9, 2000 on tax on civil law transactions,
  • inheritance and donation tax in the amount resulting from the Act of July 28, 1983 on inheritance and donation tax.

In order to determine the amount of remuneration and fees related to a given notarial act, please contact the Notary Public personally, by phone or e-mail.

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