STUMP DUTY
Type of document	Duty
Letters of guarantee €3,42
Letter of credit	€1,71
Receipts for amounts from €3,42-€34,17	20,03
Receipts for amounts over €34,17	20,07
Customs documents	€17,09/€34,17
Bills of lading	€3,42
Bills of exchange	€0,85
(payable at sight on first demand
or within 3 days from demand or sight)
Charterhire document	€17,09
General power of attorney	€5,13
Special power of attorney	€1,71
Certified copies of contracts and documents	€1,71
Will	€17,09
Estate administration document	€8,54
Contracts
For amounts up to €170.860,14	0,15%
For amounts over €170.860,14	0,2% plus €256,29 (maximum fee €17.086,01)
Without fixed amount	€34,17

Company reorganisation

Transactions that take place in relation to a company reorganisation are exempt from stamp duty.