Tax payable for transfer of property from personal possessions:

Pursuant to Article 111 of the Fiscal Code, a notary public is required to collect income tax when notarial deeds involving transfer of real estate from personal possessions are signed. The income tax is calculated on the amount declared by the parties in the notarial deed; if the declared amount is lower than the minimum amount determined by market studies (conducted annually at the request of the Cluj Chamber of Notaries Public), the tax is calculated on the amount determined by such studies (made by experts authorised by law).

This tax is payable by the person disposing of the property (seller, donor, exchanger) and is calculated and collected by the notary public upon execution of the notarial deed, prior to the issue of the requested deed; then the income tax is transferred in equal shares to the state budget and to the budget of the local authority on the territory of which the real estate referred to in the deed is located.

Between 2017 and 2022, the tax payable by individuals for transfer of real estate by deeds concluded between living persons was 3% of the taxable income, determined by deducting the non-taxable amount of RON 450,000 from the transaction amount. For example, assuming that the price of a piece of property is RON 700,000, the taxable income (on which this 3% is calculated) is RON 250,000 and the income tax will therefore be RON 7,500.

As of the 1st of January 2023, under G.O. no. 16/2022 amending and supplementing the Fiscal Code, taxpayers must pay a tax on the transfer of ownership, in full or in part, of buildings of any kind and land relating thereto, and of land of any kind free of any buildings, by means of inter vivos legal documents; such tax will be calculated on the transaction amount by applying the following rates:

• 3% for buildings of any kind and land relating thereto, and for land of any kind free of any buildings, held for a period of up to 3 years; and
• 1% for buildings of any kind and land relating thereto, and for land of any kind free of any buildings, held for more than 3 years.

No tax is payable on donations between relatives up to the third degree or between spouses. Kinship between donor and donee may be proved with civil status documents, i.e. birth/marriage/death certificates, as applicable.

No tax is payable for authentication of partition agreements.

No tax is payable for successions completed within 2 years after the death of the deceased.

A tax of 1% of the value of real property included in the deceased’s estate is payable for successions completed after more than 2 years from the death of the deceased.

ANCPI fees for property registration procedures, under Order no. 16/2019 approving the fees for the services provided by the National Agency for Cadastre and Land Registration and its subordinate institutions:

Registration of ownership for individuals: 0.15% of the transaction price or the amount resulting from the expert’s report prepared annually by each Chamber of Notaries Public, as appropriate;

Registration of ownership for legal entities: 0.5% of the transaction price or the amount resulting from the expert’s report prepared annually by each Chamber of Notaries Public, as appropriate;

Registration in Land Register – 75.00 RON/registration/property;

Removal from Land Register – 75.00 RON/removal/property;

Registration of mortgage: 0.1% of the loan amount, plus RON 100.00 for each piece of property put up as security.

Notary Fees:

A notarial fee is the amount a customer pays for the service requested to and provided by a notary and it is calculated in accordance with the rules on fees charged for services provided by notaries public, approved by Order of the Minister of Justice no. 46/C/2011, as amended and supplemented.

Notaries public are entitled, for the services that they provide, to charge fees set in fixed or progressive amounts, in percentages, depending on the value determined according to the subject matter of the document; in the case of complex documents (which include several legal operations), the fee is set for each individual operation.

The fees for the authentication of documents involving real estate are payable by acquirers and are calculated on the amount declared by the parties. If said amount is lower than the amount resulting from the notarial expert’s report, the fee will be calculated on the amount in the expert’s report prepared annually by each Chamber of Notaries Public.

Other fees/rates charged by CNARNN-INFONOT:

• Registration of powers of attorney used in notarial procedures (sale, succession, divorce, mortgage, etc.): RON 5 + VAT;
• Verification of aforementioned powers of attorney: RON 15 + VAT;
• Verifications conducted in the National Electronic Notarial Register of Succession Options and the National Notarial Register of Liberalities: RON 15 + VAT;
• Entries made in the National Electronic Notarial Register of Succession Options and the National Notarial Register of Liberalities: RON 5 + VAT;
• Entries made in the National Electronic Notarial Register of Marital Property Systems: RON 15 + VAT.