Piła, ul. Kusocińskiego 28/3L

+48 67 212 84 63

sekretariat@notariusz.pila.pl

Fees and Costs

The Notary charges a fee (remuneration) for performing notarial acts. The amount is determined based on the Regulation of the Minister of Justice of June 28, 2004, regarding the maximum rates of notarial fees. This regulation defines the maximum rates for specific acts.

In addition to the Notary's remuneration, the total cost of the act includes court fees and taxes, for which the Notary acts as a payer. The Notary collects these amounts and transfers them to the relevant court or tax authority. These costs include:

Court fees
Applicable if the notarial deed contains an application for an entry in the Land and Mortgage Register (Księga Wieczysta). The collected court fee is transferred by the Notary to the competent District Court.
VAT
Notarial services are subject to Goods and Services Tax (VAT) at a rate of 23%. The collected tax is transferred to the relevant Tax Office.
Tax on civil law transactions
The Notary is the payer of the Tax on Civil Law Transactions (PCC). The collected tax is transferred to the relevant Tax Office.
Inheritance and Donation Tax
The Notary is the payer of tax on donations made in the form of a notarial deed, as well as agreements for the gratuitous abolition of co-ownership, gratuitous establishment of easement, and gratuitous establishment of usufruct. The collected tax is transferred to the relevant Tax Office.

Determining the exact costs of a specific notarial act requires taking many factors into account. The Notary or the Office staff will help you calculate the total costs associated with the act.

In accordance with Art. 80 § 3 of the Law on Notaries, the Notary is obliged to provide parties with necessary explanations regarding the performed act. Therefore, the Notary provides all information related to planned notarial acts free of charge.

In accordance with Art. 6 of the Law on Notaries, if a party to a notarial act is unable to pay the remuneration demanded by the Notary without detriment to their own necessary maintenance and that of their family, they may apply to the District Court competent for their place of residence for a total or partial exemption from this remuneration.

Bank account

  • 32 1950 0001 2006 0041 3011 0001
  • Bank Pekao S.A.

Office details