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Article A444-100 of the French Commercial code

Deeds relating to lease-to-own property (numbers 66 and 67 of Table 5) give rise to the collection of a proportional emolument:

1° To the sale price, when the initial contract is concluded;

2° To the price recorded when the option is exercised, for the deed of transfer of ownership,

According to the following scale:

Base brackets Rate applicable
0 to €6,500 1.935%
From €6,500 to €17,000 0.799%
From €17,000 to €60,000 0.532%
More than €60,000 0.399%
Original in French 🇫🇷
Article A444-100

Les actes relatifs à la location-accession à la propriété immobilière (numéros 66 et 67 du tableau 5) donnent lieu à la perception d’un émolument proportionnel :

1° Au prix de vente, lors de la conclusion du contrat initial ;

2° Au prix constaté lors de la levée de l’option, pour l’acte de transfert de propriété,

Selon le barème suivant :


Tranches d’assiette

Taux applicable

De 0 à 6 500 €

1,935 %

De 6 500 € à 17 000 €

0,799 %

De 17 000 € à 60 000 €

0,532 %

Plus de 60 000 €

0,399 %

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