Paragraph 3: Acts relating primarily to economic activity

Anti-securitisation and suretyship by separate deed (numbers 110 and 111 of table 5) give rise to the collection of: 1° Where the antisecuritisation or suretyship is granted by a third party in the main deed : to a quarter of the emoluments of the main deed; 2° Where there is no main deed: to the emoluments that would have been charged on that deed; 3° In cases other than those…

Compensation (number 112 in table 5) gives rise to the collection of a fee proportional to the sums compensated, according to the following scale: 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%

The sale to the leasing company under a financial lease or a sale and leaseback (number 113 in table 5) gives rise to the collection of a proportional fee, which varies depending on whether the sale to the leasing company is made by the user or by a third party, according to the following scale: Base brackets Applicable rate Sale made to the leasing company: By a third party By…

Leasing (number 114 in table 5) gives rise to the collection of a fee proportional to the amount of the investment, 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% Over €60,000 0.532%

The sale to the user under a leasing transaction (number 115 in table 5) gives rise to the collection of an emolument proportional to the residual value of the property, according to the following scale: Base brackets Rate applicable 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%

Transfers of finance leases (numbers 116 and 117 of Table 5) give rise to the levying of: 1° In the case of a straightforward transfer, a fee proportional to the amount of the residual investment on the date of the transfer, according to the following scale: Tranches of the basis of assessment Applicable rate 0 to €6,500 2.580% From €6,500 to €17,000 1.064% From €17,000 to €60,000 0.709% More than…

Dation in payment (number 118 in 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%

Delegations of claims (numbers 119 to 121 of table 5) give rise to the collection of: 1° In the case of perfect delegations, a fee proportional to the total sum delegated: a) Where it takes place by separate deed, in accordance with the following scale: Base rates Applicable rate 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) Where it…

The distribution of denarii by contribution (number 122 in table 5) gives rise to the collection of an emolument proportional to the gross assets, 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 mortgage assignment deed (number 123 in table 5) gives rise to the collection of: 1° Where the mortgage assignment is granted by a third party in the main deed : a quarter of the fees for the main deed; 2° Where there is no main deed: the fees that would have been charged for this deed; 3° In cases other than those provided for in 1° and 2°: half…