Stamp Duties

Exceptions from stamp duties:

  • Transactions falling under the range of reorganizations.
  • Any contracts that relate to assets located abroad or business transactions, which take place abroad.

 

The following table shows the fees paid on certain documents.

 

Type of documents

Cheques

€0,05

Receipts for sums from €4

€0,07

Letter of guarantee

€4

Letter of credit

€2

Bills of exchange (payable within three days on demand or sight)

€1

Bills of lading

€4

Charter party

€18

Power of attorney
– general

€6

– limited

€2

Certified copies of contracts and documents

€2

Contracts with Fixed amount
-up to €5.000

NIL

– From €5.000 up to €170.000

0.15%

– over €170.000Maximum stamp duty payable on a contract is €20.000

0.20%

– with no fixed sum

€35

Customs declaration documents

€18 – €35

Stamps regarding Limited Liability Company
– authorized share capital

€102,52 plus 0,6% on the authorised share capital

– Issued share capital

There is no stamp duty payable if the shares are issued at nominal value. In the case the shares are issued at a premium a €20 00 flat duty applies.

Subsequent increases
– authorized share capital

0,6% on the additional share capital

– Issued share capital

€20,00 flat duty on every issue, whether shares are issued at nominal or at a premium value

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