Article A444-174 of the French Commercial code
The discounts provided for in the first sentence of the sixth paragraph of Article L. 444-2 are granted by notaries on the proportional emoluments set out in sub-section 1 of this section in accordance with the following terms: 1° Within the limit of a maximum discount rate of 40% applicable to the portion of the emolument calculated on the portions of the base greater than or equal to €10 million,…