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Article A444-71 of the French Commercial code

The option by the heirs to maintain the forms and methods of payment of the compensatory allowance that was the responsibility of the deceased debtor spouse (number 25 in table 5) gives rise to the collection of a proportional fee, according to the following scale:

Base of assessment Applicable rate
0 to €6,500 0.967%
From €6,500 to €17,000 0.532%
From €17,000 to €30,000 0.363%
Over €30,000 0.266%

Original in French 🇫🇷
Article A444-71

L’option par les héritiers pour le maintien des formes et modalités de règlement de la prestation compensatoire qui incombait à l’époux débiteur décédé (numéro 25 du tableau 5) donne lieu à la perception d’un émolument proportionnel, selon le barème suivant :

Tranches d’assiette
Taux applicable

De 0 à 6 500 €

0,967 %

De 6 500 € à 17 000 €

0,532 %

De 17 000 € à 30 000 €

0,363 %

Plus de 30 000 €

0,266 %

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