NOTARY

NOTARIES ROLE

Polish notaries are appointed by the Minister of Justice, who also allocates the seats of their offices. Before the final decision is taken, the Minister must consult the competent regional chamber of notaries.

Within the scope of their powers, Polish notaries act as persons of public trust, enjoying the protection of public officers. In accordance with the Polish Notaries Law Act, actions performed by a notary in compliance with law are acknowledged as official documents. When performing the notarial actions, notaries are obliged to safeguard the rights and legitimate interests both of the parties to the transaction and of persons in respect of whom a respective notarial action may entail legal effects.

Polish notaries do not perform services like lawyers, legal counsels or other legal professionals, but they perform notarial actions instead.


WHAT IS A NOTARY?

Notaries are called upon to perform actions which the parties wish or are required to endow with an authentic character (notarial actions). Within the framework of his or her role, the notary acts as a person of public faith and enjoys the protection of a public office holder. Notarial authentic instruments are acknowledged as official documents. The function of the notary consists in preventing legal disputes that are handled by courts by providing certainty and security of legal cases.

Notaries are appointed by the Minister of Justice, who also allocates seats of their offices. Notaries’ activities are regulated among others by the Notaries Law Act.

Contrary to other legal professionals rendering legal services to their clients, the notary not only acts to the benefit of a specific entity, but he or she also must strike a balance between interests of all parties to a transaction. Therefore, when performing a notarial action, the notary ensures that not only rights and interests of parties thereto but also those of other persons in respect of whom it may entail legal effects are duly secured. Notaries are under a duty to provide parties to a transaction with explanations concerning the latter, and authentic instruments and documents must be prepared in a comprehensible and transparent manner. Notaries are not allowed to perform a notarial action in cases where there are doubts as to a party’s capacity to take decisions or to express his or her intentions freely.


WHICH TRANSACTIONS ARE CARRIED AOUT BEFORE NOTARIES?

A notarial authentic instrument constitutes a document certifying that a person concerned has performed a specific legal transaction. Polish law expressly provides for cases where a notarial authentic instrument is required and where it can be drafted if requested by parties to the transaction.

Pursuant to the Notaries Law Act, Polish notaries perform the following notarial actions:

  • the drafting of a notarial authentic instrument, including a declaration of submission to enforcement, which constitute enforcement orders, as well as of succession minutes;
  • the drafting of notarial certificate of succession;
  • performs actions concerning the European Certificate of Succession;
  • performs actions related to the temporary administration of a sole trader’s estate;
  • the preparation of notarial certifications;
  • the drafting of minutes;
  • the preparation of protests of bills and checks;
  • receives, for purposes of safeguarding, money, securities, documents, data stored in a computer data carrier as referred to by the provisions relating to the computerization of activities of operators performing public duties;
  • preparation of authentic copies having the value of an original notarial instrument, copies and extracts from documents;
  • upon parties’ request, preparation of draft , statements and other documents;
  • submits applications for registration in the land and mortgage registry accompanied by the documents forming the basis of said registration in the land and mortgage registry;
  • enactment of other actions subsequent to specific provisions.

 


REFUSAL TO PERFORM NOTARIAL ACTIONS

A notary refuses to perform a notarial transaction that is contrary to the law. Notaries are prohibited from performing notarial actions in cases where there are doubts as to a party’s capacity to perform legal transactions.
 


NOTARIAL FEES

In their capacity as tax remitters, notaries calculate, charge and transfer the following taxes onto accounts of competent tax authorities: inheritance and donation tax, as well as civil law transactions tax. In addition to that, they charge and transfer onto accounts of competent tax authorities the value added tax (VAT) on their fees (on notarial fees), as well as court fees for applications for entry in the real estate and mortgage registry, submitted via an ICT system. The latter fee is then transferred by a notary who has charged it onto an account of a competent district court.

Furthermore, within the same remit, notaries also prepare relevant tax returns and lists of fees paid, which are provided for in separate regulations, and submit them to competent tax authorities.

Notaries charge notarial fees for performing the various actions. The maximum rates of such fees are provided for in the Ordinance of the Minister of Justice of 28 June 2004. Notarial fees are the only remuneration that notaries receive for the work performed, and these fees also constitute the revenue of their offices.