Subsection 1: Acts

Certificates of ownership and other certificates or attestations recording the transfer of ownership of movable property (number 47 of table 5) give rise to the collection of: 1° Where the value of the property transferred is less than €3,120, a fixed fee of €15.09; 2° Where this value exceeds the €3,120 threshold mentioned in 1°, a proportional fee equal to 0.484% of this value.

Licitations (numbers 48 to 50 in table 5) give rise to the collection of: 1° In the case of a licitation by mutual agreement: a) If indivision ceases, an emolument proportional to all the assets licenced, according to the following scale: Base brackets Rate applicable 0 to €6,500 2.580% From €6,500 to €17,000 1.064% From €17,000 to €60,000 0.709% More than €60,000 0.532% b) Otherwise, a fee proportional to the…

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.