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Article A444-135 of the French Commercial code

The distribution of denarii by contribution (number 122 in table 5) gives rise to the collection of an emolument proportional to the gross assets, according to the following scale:

Tranches of assessment Applicable rate
0 to €6,500 3.870%
From €6,500 to €17,000 1.596%
From €17,000 to €60,000 1.064%
Over €60,000 0.799%
Original in French 🇫🇷
Article A444-135

La distribution de deniers par contribution (numéro 122 du tableau 5) donne lieu à la perception d’un émolument proportionnel à l’actif brut, selon le barème suivant :

Tranches d’assiette
Taux applicable

De 0 à 6 500 €

3,870 %

De 6 500 € à 17 000 €

1,596 %

De 17 000 € à 60 000 €

1,064 %

Plus de 60 000 €

0,799 %

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