Stamp duties are levied on certain legal and other kinds of services, such as court trials, company formation and registration, licences for certain types of business activity, provision of information, notary services, operation of bills of exchange, and registration of real estate at the Land Registry (e.g. if real estate is sold, stamp duty is 2% of the deal value or the cadastral value, whichever is higher).

Stamp duty is not payable if registration of real estate at the Land Registry is necessary because of a reorganisation. Stamp duty payable to register ownership of immovable property in the case of a contribution in kind to a company’s capital is 1%.