Actions exempt from the judicial stamp tax — list by category.
Echipa Sigilia6 February 20265 min read.
Articles 29 and 30 of Emergency Ordinance 80/2013 enumerate the actions exempt from the judicial stamp tax. The exemption is total — no fixed fee and no percentage fee — and it applies regardless of the court where the action is filed. Article 30 also covers special categories, in which the exemption applies only to certain claimants.
For family law, the exemption covers actions establishing paternity, contesting paternity, recognising or contesting the recognition of a child, adoption, declaring the marriage void on non-patrimonial grounds, as well as actions concerning parental authority, custody of minors, and maintenance obligations between parents and minor children.
For child protection, requests for special protective measures (placement, supervised care), adoption petitions and applications to open adoption proceedings are exempt, along with actions in which a minor defends a personal or patrimonial right.
For employment law, the exemption covers employee actions for unpaid wages, actions to recognise length of service, and actions for reinstatement after wrongful dismissal. The exemption applies only to the employee — the employer, if the claimant, owes the fee.
For social-rights actions, requests concerning social-security pensions, requests for welfare benefits, allowances for persons with disabilities, child state allowances, and actions based on a contract of employment with a public institution are exempt.
Article 30 sets out special exemptions for local and central public authorities acting in the public interest, for consumer-protection organisations in collective actions, and for victims of certain offences under special legislation. For each category, the exemption is conditional on the claimant's standing — the judge verifies this at the first hearing.