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Article A444-149 of the French Commercial code

The transfer of assets by a debtor to his creditors (number 148 in table 5) gives rise to the collection of a fee proportional to the value of the 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 A444-149

La cession de biens par un débiteur à ses créanciers (numéro 148 du tableau 5) donne lieu à la perception d’un émolument proportionnel valeur des biens, 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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