Taxes in Europe Database v2
Act of 9 September 2000 on tax on civil law transactions (Journal of Laws of 2010, No 101 item 649, with subsequent amendments).
Territory of Poland.
Natural persons, legal persons and organizational units having no legal personality.
The following are subject to tax:
(1) the following acts in civil law:
(2) amendments to the contracts listed above if they result in an increase of the tax base for the tax on civil law transactions;
(3) court pronouncements, including conciliatory courts, and settlements if they have the same legal consequences as civil law transactions listed in point 1 or 2.
The market value of the act in civil law is the basis of assessment.
The following parties of acts in civil law shall be exempt from the tax:
Subject matter - many transaction listed in article 9 of the Act for example:
Tax obligation shall arise:
The Heads of Tax Offices.