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Article 881 H of the French General Tax Code

The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip.

As regards registrations taken as security for an undetermined claim, the contribution is levied on the amount of the valuation of the secured right, to be provided by the applicants.

Original in French 🇫🇷
Article 881 H

La contribution perçue pour l’inscription de chaque droit d’hypothèque ou privilège est liquidée au taux unique de 0,05 % sur les sommes ou valeurs de la créance garantie, énoncées au bordereau.

En ce qui concerne les inscriptions prises pour sûreté d’une créance indéterminée, la contribution est perçue sur le montant de l’évaluation du droit garanti, à fournir par les requérants.

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