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Article A444-122 of the French Commercial code

The division of undivided property (number 102 in table 5) gives rise to the collection of a proportional emolument, according to the following scale:

Tranches of assessment Applicable rate
0 to €6,500 2.580%
From €6,500 to €17,000 1.064%
From €17,000 to €60,000 0.709%
Over €60,000 0.532%
Original in French 🇫🇷
Article A444-122

Le partage de biens indivis (numéro 102 du tableau 5) donne lieu à la perception d’un émolument proportionnel, selon le barème suivant :

Tranches d’assiette
Taux applicable

De 0 à 6 500 €

2,580 %

De 6 500 € à 17 000 €

1,064 %

De 17 000 € à 60 000 €

0,709 %

Plus de 60 000 €

0,532 %

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