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Article A444-163-6 of the French Commercial code

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%
Original in French 🇫🇷
Article A444-163-6

L’attestation de propriété qui est délivrée à la suite du constat de la survenance d’une condition résolutoire entraînant la révocation d’une donation en application de l’article 960 du code civil donne lieu à la perception des émoluments suivants :


Tranches d’assiette

Taux applicable

De 0 à 6 500 €

1,548 %

De 6 500 € à 17 000 €

0,852 %

De 17 000 € à 60 000 €

0,581 %

Plus de 60 000 €

0,426 %

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