The notary public for notarial activities is entitled to remuneration determined on the basis of a contract with the parties to the activities, not higher than the maximum notarial fees applicable to a given activity, as defined in the Regulation of 28.06.2004 by the Minister of Justice on the maximum notarial fees, increased by due tax on goods and services (VAT) at a rate of 23%.
The remuneration referred above does not include travel expenses and other necessary expenses incurred by the Notary Public in connection with the performance of the act.
As a payer, a notary public is obliged to collect and transfer fees and taxes to relevant institutions, in particular:
- court fee in the amounts indicated in art. Art. 42-48 of the Act of 28.07.2005 r. On court fees in civil cases,
- tax on civil law transactions in the amount resulting from the Act of 09.09.2002 on tax on civil law transactions,
- inheritance and donation tax in the amount resulting from the Act of 28.07.1983 on inheritance and donation tax.
In order to determine the amount of remuneration and fees related to a given notary activity, please contact the office in person, by phone or e-mail.