Article A444-88 of the French Commercial code
The origin of ownership by separate deed (number 51 in table 5) gives rise to the collection of a fee of €3.78 per reported transfer.
The origin of ownership by separate deed (number 51 in table 5) gives rise to the collection of a fee of €3.78 per reported transfer.
The termination or cancellation of a sale (number 52 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000 0.799% From €17,000 to €60,000 0.532% More than €60,000 0.399%
The transfer of ownership or use between local authorities and/or public establishments (number 53 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000 0.799% From €17,000 to €60,000 0.532% More than €60,000 0.399%
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…
The sale or transfer by mutual agreement (number 54 of table 5) gives rise to the collection of a proportional fee, according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 3.870% From €6,500 to €17,000 1.596% From €17,000 to €60,000 1.064% Over €60,000 0.799%
The first sale in the future state of completion or completed of residential premises, flats or detached houses in HLM buildings that have never been inhabited (number 55 in table 5) gives rise to the collection of a proportional emolument, the rate of which depends on the number of main housing units concerned by the building permit, according to the following scale: Base brackets Applicable rate Depending on whether the…
The first forward sales or lease-sales of premises, flats or houses mentioned in article A. 444-92 (numbers 56 and 57 of table 5) give rise to the levying of: 1° Where the transfer of ownership is effected by recording the completion of the building: a) On the first deed, a proportional non-degressive fee equal to that corresponding to the upper bracket of the sales fee, taking into account the distinctions…
The resale of premises, flats or houses mentioned in article A. 444-92, made in the office of the notary who received the first deed of sale, and occurring within 3 years of the first sale (number 58 in table 5) gives rise to the collection of fees calculated pursuant to articles A. 444-92 and A. 444-93.
The first sale in the future state of completion or completed of residential premises included in a building or in a property complex other than HLM that has been the subject of the same building permit (number 59 in table 5) gives rise to the collection of a proportional fee, the rate of which depends on the number of main residential units concerned by the building permit, according to the…
The first forward sale of residential premises mentioned in article A. 444-95 (number 60 of table 5) gives rise to the collection: 1° On the first deed containing the forward sale contract itself, of a proportional non-degressive emolument equal to that corresponding to the upper bracket of the sale emolument, taking into account the distinctions established in article A. 444-95 according to the number of main dwelling units concerned by…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.