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Article A444-146 of the French Commercial code

Services relating to endorsement (numbers 142 to 144 in table 5) give rise to the collection of:

1° With regard to the endorsement of enforceable copies to order mentioned in the Law no. 76-519 of 15 June 1976 relating to certain forms of transmission of claims, without negotiation, of a fixed fee of €52.82;

2° With regard to the endorsement of the copy mentioned in 1°, with negotiation, of a fee proportional to the capital of the claim transmitted, according to the following scale:

Base brackets Rate applicable
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%

3° With regard to endorsement in cases other than those provided for in 1° and 2°, a proportional fee, according to the following scale:

Base brackets Rate applicable
0 to €6,500 1.935%
From €6,500 to €17,000 1.064%
From €17,000 to €30,000 0.726%
Over €30,000 0.532%
Original in French 🇫🇷
Article A444-146

Les prestations liées à l’endossement (numéros 142 à 144 du tableau 5) donnent lieu à la perception :

1° S’agissant de l’endossement de copie exécutoire à ordre mentionnée dans la loi n° 76-519 du 15 juin 1976 relative à certaines formes de transmission des créances, sans négociation, d’un émolument fixe de 52,82 € ;

2° S’agissant de l’endossement de la copie mentionnée au 1°, avec négociation, d’un émolument proportionnel au capital de la créance transmise, 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 %

3° S’agissant de l’endossement dans les autres cas que ceux prévus au 1° et 2°, d’un émolument proportionnel, selon le barème suivant :


Tranches d’assiette

Taux applicable

De 0 à 6 500 €

1,935 %

De 6 500 € à 17 000 €

1,064 %

De 17 000 € à 30 000 €

0,726 %

Plus de 30 000 €

0,532 %

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