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Article A444-61 of the French Commercial code

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°.

Original in French 🇫🇷
Article A444-61

Le consentement à exécution de testament ou de donation entre époux (numéro 6 du tableau 5) donne lieu à la perception :

1° D’un émolument proportionnel, selon le barème suivant, si le consentement vaut délivrance :

Tranches d’assiette
Taux applicable

De 0 à 6 500 €

1,935 %

De 6 500 € à 17 000 €

1,064 %

De 17 000 € à 30 000 €

0,726 %

Plus de 30 000 €

0,532 %

2° D’un émolument fixe de 75,46 €, dans les cas autres que celui prévu au 1°.

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