Stamp duty in case of power of attorney

Stamp duty is levied when filing and depositing documents to confirm the power of attorney, registered commercial power of attorney, an executed copy or excerpt in the context of public administration or legal proceedings. This was stressed by the Polish Finance Minister in his general comments on October 13, 2014 concerning the application of the amended stamp duty law (Art. 1, Para. 1, Pt. 2 according to Journal of Legislative Acts 2012, item 1282 as amended).

This interpretation makes it clear that the obligation to pay the stamp duty, when the documentation is created at the time of deposit, when the rules require an original or a certified copy of the power of attorney, to be stored against the case records.

Source: Gazeta Podatkowa, October 23, 2014