Consent to the execution of a will or gift between spouses (number 6 of table 5) gives rise to the collection of:
1° A proportional fee, according to the following scale, if the consent is equivalent to a delivery:
Bases of assessment | 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% |
2° A fixed fee of €75.46, in cases other than that provided for in 1°.