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Article A444-90-1 of the French Commercial code

I.-The transfer of ownership free of charge of the movable and immovable property mentioned in article L. 719-14 of the Education Code gives rise to the collection of a proportional fee, according to the following scale:

Base brackets Rate applicable
0 to €10,000,000 0.393%
From €10,000,000 to €200,000,000 0.0785%
Over €200,000,000 0.0079%

II.-The proportional emolument mentioned in I is calculated on the total value of the assets that are the subject of the transfer decision taken by the State or the Paris-Saclay public development establishment for the benefit of the public scientific, cultural and professional establishment.

Original in French 🇫🇷
Article A444-90-1

I.-Le transfert de propriété à titre gratuit des biens mobiliers et immobiliers mentionnés à l’article L. 719-14 du code de l’éducation donne lieu à la perception d’un émolument proportionnel, selon le barème suivant :


Tranches d’assiette

Taux applicable

De 0 à 10 000 000 €

0,393 %

De 10 000 000 € à 200 000 000 €

0,0785 %

Plus de 200 000 000 €

0,0079 %

II.-L’émolument proportionnel mentionné au I est calculé sur la valeur totale des biens faisant l’objet de la décision de transfert prise par l’Etat ou l’établissement public d’aménagement de Paris-Saclay au bénéfice de l’établissement public à caractère scientifique, culturel et professionnel.

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