A: Transfers of businesses, customer lists and similar agreements

Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at: FRACTION OF TAXABLE VALUE Applicable rate (as a percentage) Not exceeding €23,000 0 Superior to €23,000 and not exceeding €107,000 2 More than €107,000 but not more than €200,000 0.60 More than €200,000 2.60 The duty is levied on the price of the sale of goodwill, the transfer…

The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of which is to allow a person to exercise a profession, function or employment occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list….