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Article A444-106 of the French Commercial code

Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of: 1° In the case of a transfer of a construction lease, an emolument consisting of: a) A component equal to the emolument provided for in article A. 444-104 in respect of construction leases, calculated on the basis of the payments still to be made and the values of the buildings and corporate rights still…

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Article A444-107 of the French Commercial code

The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the following scale: Tranches of basis Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.905% From €17,000 to €30,000 0.617% Over €30,000 0.452%

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Article A444-108 of the French Commercial code

The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuation given in the deed of the materials to be extracted or the areas to be exploited, when the royalty is fixed by volume or weight of extraction or by area exploited, according to the following scale:…

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Article A444-109 of the French Commercial code

The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of: 1° An emolument proportional to the rent for the remaining years of the lease, according to the following scale, in the case of outright termination or cancellation: Base rates Applicable rate 0 to €6,500 0.822% From €6,500 to €17,000 0.452% From €17,000 to €30,000 0.308% Over €30,000 0.226% 2° A…

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Article A444-110 of the French Commercial code

The construction contract (number 87 in table 5) gives rise to the collection of an emolument proportional to the agreed price, according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.905% From €17,000 to €30,000 0.617% Over €30,000 0.452%

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Article A444-111 of the French Commercial code

The property development contract (number 88 in table 5) gives rise to the collection of an emolument proportional to the developer’s agreed remuneration, according to the following scale: Base rates Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.033% More than €17,000 0.001%

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Article A444-112 of the French Commercial code

The joint ownership agreement (number 89 in table 5) gives rise to the collection of: 1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixed fee of €264.12; 2° Where this value exceeds the €29,800 threshold mentioned in 1°, a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.548% From €6,500…

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Article A444-114 of the French Commercial code

The subdivision of undivided property (number 91 in table 5) gives rise to the collection of: 1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation: Tranches of assessment Applicable rate 0 to €6,500 4.837% From €6,500 to €17,000 1.995% From €17,000 to €60,000 1.330% Over €60,000 0.998% 2° A proportional fee, according to the following scale, if there is no draw…

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Article A444-115 of the French Commercial code

Services relating to joint ownership or easements (numbers 92 and 93 of table 5) give rise, to the collection of: 1° In the event of the creation, amending agreement or transfer of joint ownership or easements: a) When the value of the base defined in article A. 444-54 is less than or equal to €4,875, a fixed fee of €188.66; b) Where this value exceeds the €4,875 threshold referred to…

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