The certificate of ownership that is issued following the determination of the occurrence of a resolutory condition leading to the revocation of a donation pursuant to the article 960 of the civil code gives rise to the collection of the following fees:
| Base brackets | Rate applicable |
|---|---|
| 0 to €6,500 | 1.548% |
| From €6,500 to €17,000 | 0.852% |
| From €17,000 to €60,000 | 0.581% |
| More than €60,000 | 0.426% |