Sub-paragraph 2: Acts relating mainly to leases and the management of real estate and landed property

Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of: 1° In the case of a residential or professional and residential lease, without prejudice to any fees received in respect of the service referred to in b of 4° of I of article annexe 4-9, an emolument equal to half a month’s rent; 2° In the case of a farm, food…

Leases for construction or rehabilitation (number 78 in table 5) give rise to the collection of an emolument composed of: 1° A component proportional to the payments made on any basis whatsoever during the first five years of the lease (excluding maintenance and repair charges), increased by the value of the buildings and corporate rights handed over during the same period, according to the following scale: Tranches of assessment Applicable…

Leases by auction, including the specifications (number 79 of table 5) give rise, to the collection of a proportional emolument according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 3.281% From €6,500 to €17,000 1.805% From €17,000 to €30,000 1.231% Over €30,000 0.902%

Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of: 1° In the case of a transfer of a construction lease, an emolument consisting of: a) A component equal to the emolument provided for in article A. 444-104 in respect of construction leases, calculated on the basis of the payments still to be made and the values of the buildings and corporate rights still…

The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the following scale: Tranches of basis Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.905% From €17,000 to €30,000 0.617% Over €30,000 0.452%

The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuation given in the deed of the materials to be extracted or the areas to be exploited, when the royalty is fixed by volume or weight of extraction or by area exploited, according to the following scale:…

The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of: 1° An emolument proportional to the rent for the remaining years of the lease, according to the following scale, in the case of outright termination or cancellation: Base rates Applicable rate 0 to €6,500 0.822% From €6,500 to €17,000 0.452% From €17,000 to €30,000 0.308% Over €30,000 0.226% 2° A…