Stamp fees are also charged on: civil law procedures, purchase, exchange and loan agreements, company statutes (if these pertain to objects or legal titles in Poland), court decisions and rulings, the issuance of proxies, bills of exchange, transportation documents and excerpts. Examples of stamp fees are as follows:
VISA FEES - ONE TRIP 40 Zlotys (400,000 old Zlotys)
VISA FEES - MULTIPLE TRIPS 170 Zlotys (1,700,000 old Zlotys
COMPANY STATUTES (AS A % OF INITIAL CAPITAL):
up to 10,000 Zlotys (100 mln old Zlotys) 2%
10,000 - 20,000 Zlotys (100-200 mln old Zlotys) 200 Zlotys (2 mln old Zlotys)
+ 1% over 10,000 Zlotys (100 mln old Zlotys)
20,000 - 30,000 Zlotys (200-300 mln old Zlotys) 300 Zlotys (3 mln old Zlotys)
+ 0.5% over 20,000 Zlotys (200 mln old Zlotys)
above 30,000 Zlotys (300 mln old Zlotys) 350 Zlotys (3.5 mln old Zlotys)
+ 0.1% over 30,000 Zlotys (300 mln old Zlotys)
ON A PERMIT TO ESTABLISH A REPRESENTATIVE OFFICE 3,000 Zlotys (30 mln old Zlotys)
ON A LICENSE FOR THE ESTABLISHMENT IN POLAND OF:
a branch of a foreign bank 3,000 Zlotys (30 mln old Zlotys)
a representative office of a foreign bank 300 Zlotys(3 mln old Zlotys)
ON A SALE AGREEMENT:
pertaining to real estate and perpetual leases 5% of market value perpetual leases
pertaining to movable goods 2% of market value
If a foreign person or company is a party to the agreement, then the value is
based on the foreign exchange permit issued by the National Bank of Poland.
- on a lease or rent agreement 1% of the contract value;
- on a loan agreement 2% of amount or value of the loan.
If the loan agreement is signed between Polish and foreign parties, stamp fees are to be settled in Poland.
Tax laws and practise are constantly being revised and, whilst every effort is made to ensure that the information in this tax newsletter is accurate and timely, no decision should be taken on the basis of the information herein without first consulting with KPMG Polska.
This information was correct as of 11th June 1997
Should you have any questions in relation to the above issues, please contact:
Oliver Sinton KPMG Polska LIM Center - Marriott Hotel - IX floor Al. Jerozolimskie 65/79 00-697 Warsaw, Poland Tel: +48 (22) 630 7236 Fax: +48 (22) 8300 796
