The extension of time (number 177 in table 5) gives rise to the collection of 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% |