Compensation settlements in the event of expropriation for reasons of public utility (numbers 161 to 163 of table 5) give rise to the collection of a proportional fee:
1° Before expropriation is pronounced, according to the following scale:
Tranches of base | 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% |
2° After expropriation:
a) Without an Accession Treaty, according to the following scale:
Base rates | Applicable rate |
---|---|
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% |
b) With accession treaty, according to the following scale:
Tax base | 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% |