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Article A444-183 of the French Commercial code

Deeds and formalities relating to associations and foundations give rise to the collection of fees in accordance with the table below:

Description of service Fee
a) Drafting of articles of association, in the event of the contribution of assets subject to land registration Tax brackets Applicable rate
0 to €6,500 3.87%
From €6,501 to

17,000 €

1.596%
From €17,001 to

60,000 €

1.064%
Over €60,000 0.799%
b) Application for registration of the association ( article 28 annex of the code of civil procedure ) 37.73 €
c) Division or devolution after dissolution Tax brackets Applicable rate
0 to €6,500 4.837%
From €6,501 to €17,000 1.996%
From €17,001 to €60,000 1.33%
Over €60,000 0.998%
Original in French 🇫🇷
Article A444-183

Les actes et formalités relatifs aux associations et fondations donnent lieu à la perception d’émoluments conformément au tableau ci-après :


Désignation de la prestation

Émolument

a) Rédaction des statuts, en cas d’apport de biens soumis à publicité foncière

Tranches d’assiette

Taux applicable

De 0 à 6 500 €

3,87 %

De 6 501 € à

17 000 €

1,596 %

De 17 001 € à

60 000 €

1,064 %

Plus de 60 000 €

0,799 %

b) Requête en inscription de l’association ( article 28 annexe du code de procédure civile )

37,73 €

c) Partage ou dévolution après dissolution

Tranches d’assiette

Taux applicable

De 0 à 6 500 €

4,837 %

De 6 501 € à 17 000 €

1,996 %

De 17 001 € à 60 000 €

1,33 %

Plus de 60 000 €

0,998 %

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