Certain legal procedures, in particular contracts of sale, exchange of property rights, loan contracts, contracts of donation, establishment of mortgage, establishment of usufruct for consideration, contracts of irregular deposit, partnership deeds and company deeds or founding acts, amendments to these contracts or increase the share capital of a capital company, and a number of other contractual arrangements – are liable to taxation.

The tax liability arises upon performance of an act in civil law or upon adoption of a resolution increasing the capital of a capital company. The tax liability is borne by parties to acts in civil law and by a company – in case of increasing the share capital.

The Act of 9th September 2000 on Tax on Acts in Civil Law regulates in detail the issues of assessment of tax base, and provides with tax rates. i.e.:

  • sale of goods contracts - 2%,
  • sale of property rights - 1%,
  • loan agreements - 2 %,
  • company deed and amending of company deed – 0,5% .

Tax on acts in civil law does not arise, if transactions are taxable with Value Added Tax (VAT).

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