TITLE IV A: Certain regulated tariffs

Consent to the execution of a will or gift between spouses (number 6 of table 5) gives rise to the collection of: 1° A proportional fee, according to the following scale, if the consent is equivalent to a delivery: Bases of assessment Applicable rate 0 to €6,500 1.935% From €6,500 to €17,000 1.064% From €17,000 to €30,000 0.726% Over €30,000 0.532% 2° A fixed fee of €75.46, in cases other…

The cantonment of the emolument by the legatee or surviving spouse (number 7 of table 5) gives rise to the collection of an emolument proportional to the sum cantoned, according to the following scale: Base brackets Rate applicable 0 to €6,500 2.58% From €6,500 to €17,000 1.064% From €17,000 to €30,000 0.709% Over €30,000 0.532%

The declaration of inheritance (number 8 of table 5) gives rise to the collection of a fee proportional to the total gross assets, including, if there is a community, participation or partnership of acquests, the assets dependent thereon, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.548% From €6,500 to €17,000 0.851% From €17,000 to €30,000 0.580% Over €30,000 0.426% When the notary draws up a…

Deeds for the delivery of legacies (numbers 9 and 10 of table 5) give rise to the collection of a proportional emolument: 1° According to the following scale, with regard to the deed with discharge, acquittance or acceptance: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000 1.064% From €17,000 to €30,000 0.726% Over €30,000 0.532% 2° According to the following scale, in the case of a…

Transfers of successive rights (numbers 11 and 12 of table 5) give rise to the collection of a proportional fee: 1° According to the following scale, in the case of the transfer of successive rights ending indivision: Base ranges Applicable rate From 0 to €6,500 2.580% From €6,500 to €17,000 1,064% From €17,000 to €60,000 0.709% Over €60,000 0.532% 2° According to the following scale, in cases other than that…

Notarisation (numbers 13 to 15 of table 5) gives rise to the collection of: 1° A fixed fee of €56.60, in the case of notarisation after death, recording the devolution of the estate; 2° A proportional fee, according to the following scale, in the case of notarisation recording acquisitive prescription: Base ranges Applicable rate From €0 to €6,500 0.774% From €6,500 to €17,000 0,426% From €17,000 to €30,000 0.290% Over…

Documents relating to an inter vivos gift (numbers 16 to 19 of table 5) give rise to the collection of an emolument proportional to the value in full ownership (including in the case of a usufruct reserve) of the property given by each donor: 1° According to the following scale, in the case of an inter vivos gift accepted without distinction of line : Base ranges Applicable rate From €0…

Shared donations (numbers 20 and 21 of table 5) give rise to the collection of a fee proportional:

Deeds relating to gifts between spouses (numbers 22 and 23) in the table mentioned in article A. 444-53 give rise to the collection of the following fees: Number of the service (table 5 of article appendix 4-7) Designation of service Fee 22 Gift between spouses during marriage 113.20 € 23 Revocation of gift between spouses, will, mandate or substitution 26.41 €

I.-For donations or legacies mentioned in 1° and 2° of article R. 444-11-1, the applicable rate is, where applicable, reduced to 0.45% for the portion of the base equal to or greater than €60,000 if it is higher than this percentage. In addition, the proportional emolument received by the notary in this case may not exceed €200,000. II.-The two ceilings provided for in I apply to the sum of the…