Article A444-70 of the French Commercial code
The surviving spouse’s option to acquire or allocate the predeceased’s own property or to take joint property (number 24 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base ranges Applicable rate From €0 to €6,500 3,870% From €6,500 to €17,000 1.596% From €17,000 to €60,000 1,064 % More than €60,000 0.799 % In the event of an option for the attribution…