Stamp duty court fee represents an essential procedural obligation in civil law, being due upon filing actions in court. Judicial partition, whether between former spouses or between heirs, has a patrimonial nature. Naturally, the value of the assets subject to division also influences the amount of the stamp duty court fee.
An essential change was introduced by Law no. 268/2024, which amended Emergency Ordinance no. 80/2013 and introduced a special rule for partition claims. Currently, the stamp duty court fee for partition is no longer calculated by applying a percentage to the divisible estate. The law provides that the general scale under art. 3 para. (1) applies, but at half of the resulting amount.
The current mechanism therefore consists of two steps: the fee is determined according to the progressive scale applicable to claims assessable in money, and the resulting amount is reduced by ½. This legislative solution represents a significant reduction in costs.
According to art. 3 para. (1) of Emergency Ordinance no. 80/2013, as subsequently supplemented and amended, the stamp duty fee for patrimonial actions is calculated as follows:
„a) up to the amount of 500 lei – 8%, but not less than 20 lei;
b) between 501 lei and 5,000 lei – 40 lei + 7% for what exceeds 500 lei;
c) between 5,001 lei and 25,000 lei – 355 lei + 5% for what exceeds 5,000 lei;
d) between 25,001 lei and 50,000 lei – 1,355 lei + 3% for what exceeds 25,000 lei;
e) between 50,001 lei and 250,000 lei – 2,105 lei +2% for what exceeds 50,000 lei;
f) over 250,000 lei – 6,105 lei + 1% for what exceeds 250,000 lei.”
Conform art. 5 din OUG nr. 80/2013, astfel cum a fost modificată prin Legea nr. 268/2024:
„In matters of judicial partition, applications concerning the following are subject to a fee equal to half of the fee established under art. 3 para. (1):
a) determining the assets subject to division, at their value;
b) claims that co-owners have against each other, arising from the state of co-ownership, at the value of the claims whose recognition is requested;
c) collation of donations, at the value of the assets whose collation is requested;
d) reduction of excessive liberalities, at the value of the reserved share subject to reconstitution through the reduction of liberalities;
e) the actual partition, regardless of the manner in which it is carried out, at the value of the divisible estate.
(2) If the claims in matters of judicial partition provided for in paragraph (1) are filed within the same action, a single fee shall be charged, determined according to paragraph (1), calculated at the highest value.
(3) Applications regarding the determination of the status of co-owner and the share due to each co-owner, as well as applications regarding the determination of the status of heir and the share due to each heir, are subject to a fee of 50 lei for each co-owner or, as the case may be, heir.”
To illustrate concretely, let us assume a divisible estate of 700,000 lei. Applying the general scale under art. 3 para. (1), the fee would be 10,605 lei (6,105 lei for the first 250,000 lei + 1% for the difference of 450,000 lei). Under the current regulation, this amount is halved, so the actual fee due is 5,302.5 lei. Compared to the previous 3% system, where the fee would have been 21,000 lei, the reduction is evident.
This legislative development has a direct impact on access to justice. Partition, by its very nature, occurs in moments of legal and personal vulnerability, such as divorce or probate proceedings. The reduction of the stamp duty court fee lowers the financial pressure on the parties and facilitates the enforcement of property rights.
It must not be overlooked that the stamp duty court fee remains a mandatory procedural requirement. According to art. 33 of Emergency Ordinance no. 80/2013, failure to pay the stamp duty or insufficient payment may lead to the annulment of the claim if the obligation is not fulfilled within the time limit granted by the court. Therefore, the correct determination of the value of the divisible estate and the precise application of the calculation mechanism are essential.
Legal advisor Antonia Tănase