The property development contract (number 88 in table 5) gives rise to the collection of an emolument proportional to the developer’s agreed remuneration, according to the following scale:
Base rates | Applicable rate |
---|---|
0 to €6,500 | 1.645% |
From €6,500 to €17,000 | 0.033% |
More than €17,000 | 0.001% |