From Thursday, 5 November, higher maximum notary fees apply. A notary may charge up to PLN 200 for an ordinary will instead of PLN 50, and the limit has quadrupled for several items.
The changes are introduced by a regulation of the Minister of Justice of 13 October, published in the Journal of Laws (Dziennik Ustaw) on 21 October (item 1370). It entered into force 14 days after publication. The ministry justified the increase by rising prices and the costs of running notary offices, including salaries and maintaining premises, as well as the greater complexity and time required for the work.
The ministry stressed that these are maximum rates, not mandatory prices. The fee is agreed between the notary and the client and may be lower than the limit.
Wills and inheritance: new limits
- ordinary will: PLN 200 (previously PLN 50),
- will containing an ordinary bequest, a bequest with a charge, or a disinheritance from the forced share: PLN 300 (previously PLN 150),
- will containing a vindication bequest: PLN 400 (previously PLN 200),
- revocation of a will: PLN 50 (previously PLN 30),
- deed of inheritance certification: PLN 200 (previously PLN 50),
- European Certificate of Succession: PLN 600 (previously PLN 400).
The amounts given are net values, to which VAT is added. At the 23 percent rate, a will priced at PLN 200 net costs a maximum of PLN 246 gross.
Powers of attorney, copies, certifications
A power of attorney covering a single act may cost up to PLN 100 (previously PLN 30), and one covering more acts up to PLN 200 (previously PLN 100). Notarial certification of a signature’s authenticity is a maximum of PLN 60 instead of PLN 20.
For copies, duplicates and extracts from notarial deeds, the limit is PLN 12 for each started page from pages 1 to 10, PLN 10 for pages 11 to 20, and PLN 8 from page 21 onward.
Acts performed outside the notary’s office may cost an additional up to PLN 100 per hour during the day, and up to PLN 200 at night and on non-working days (previously PLN 50 and PLN 100 respectively).
Higher thresholds for large transactions
For rates dependent on the value of the subject of the act, there are now two top thresholds instead of one (above PLN 2 million). Above PLN 2 million, the maximum remains unchanged: PLN 6,770 plus 0.25 percent of the excess over PLN 2 million. Above PLN 5 million, it is PLN 14,270 plus 0.15 percent of the excess.
The cap on the surcharge on the excess, previously PLN 10,000 (PLN 7,500 in tax group I), stays at that level for the PLN 2 million threshold, while for the PLN 5 million threshold it is PLN 25,000 (PLN 15,000 in tax group I).
A new item has also been added: submitting an application for an entry in the land and mortgage register, up to PLN 300. Previously, the rate for unlisted acts applied, and that rose from PLN 200 to PLN 400.
