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Notary costs for services regarding a limited company
Often the Commercial Code requires specific documents that must be carried out with the participation of a notary. In such a case additional costs will arise in the form of notary fees. Below please find a compilation of cases, where notary fees have to be paid.
| Activity/Action | Amount of notary fee/solicitor |
| Notarial certification of the Articles of Association | Will be calculated in relation to the total amount of share capital, according to § 3 VAT regulation. Regarding a share capital of PLN 5,000.00 notary fees are PLN 100.00 + 3% out of the amount exceeding PLN 3,000.00 whereby results an amount of PLN 160.00 (+ VAT, as well as additional costs of PLN 6.00 + VAT for each copied page). |
| Issuing minutes about shareholder’s meeting | PLN 750.00 + VAT. If the notary issues minutes in the case of increasing share capital applies a maximum rate according to § 3 of the regulation. The maximum rate will be calculated, as the difference between the existing and the increased amount of share capital. |
| Preparation of the minutes of the Executive Board, Supervisory Board or Review Board meeting | PLN 500.00 (§ 9 paragraph 1 (Point 1) of the regulation) + VAT |
| Declaration of accession to a limited company | 1/10th out of the fees according to § 3 (§ 7 paragraph 2 (Point 1) of the regulation) + VAT |
| Confirmation of handwritten signature on documents, resulting in a notary fee (for example – a share purchase agreement) | 1/10th of the maximum fee, that would be due if the document must be certified by a notary, but not exceeding the amount of PLN 300.00 (§ 13 (Point 1) of the regulation) + VAT |
| Confirmation of handwritten signature on the ‘power of attorney’ and other documents | PLN 20.00 + VAT |
Source: Gazeta Podatkowa, 15 September, 2014
