French Business Law - French Legislation

Article A444-99 of the French Commercial code

November 4, 2023

Sales, transfers free of charge or contributions of building land, equipped or with an obligation for the seller to equip them, granted by départements, communes, public establishments and equipment companies, to HLM organisations (number 65 in table 5) give rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 2.322% From €6,500 to €17,000 0.958% From €17,000 to €60,000 0.639%…

Article A444-100 of the French Commercial code

November 4, 2023

Deeds relating to lease-to-own property (numbers 66 and 67 of Table 5) give rise to the collection of a proportional emolument: 1° To the sale price, when the initial contract is concluded; 2° To the price recorded when the option is exercised, for the deed of transfer of ownership, 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…

Article A444-101 of the French Commercial code

November 4, 2023

Without prejudice to any fees received for the service referred to in h of 4° of I of Article annex 4-9, sales of businesses, business components, production units, branches of business activity (number 68 in table 5) give rise, when they are subject to land registration, to the collection of a fee proportional to the value of the assets subject to such registration, according to the following scale: Base brackets…

Article A444-102 of the French Commercial code

November 4, 2023

Sales by judicial auction of all goods and rights other than movable and movable objects, retail trees, and boats (number 69 of table 5) give rise, to the collection: 1° If the specifications drawn up by the notary, of a proportional emolument, according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 7.256% From €6,500 to €17,000 2.993% From €17,000 to €60,000 1.995% More than €60,000 1.497%…

Article A444-102-1 of the French Commercial code

November 4, 2023

Sales by voluntary auction of all goods and rights other than movable and movable objects, retail trees and boats give rise to the collection of a proportional emolument, according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 7.74% From €6,500 to €17,000 3.192% From €17,000 to €60,000 2.129% Over €60,000 1.597%

Article A444-103 of the French Commercial code

November 4, 2023

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…

Article A444-104 of the French Commercial code

November 4, 2023

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…

Article A444-105 of the French Commercial code

November 4, 2023

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%

Article A444-106 of the French Commercial code

November 4, 2023

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…

Article A444-107 of the French Commercial code

November 4, 2023

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%

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French Commercial code

Article A444-99 of the French Commercial code

Article A444-100 of the French Commercial code

Article A444-101 of the French Commercial code

Article A444-102 of the French Commercial code

Article A444-102-1 of the French Commercial code

Article A444-103 of the French Commercial code

Article A444-104 of the French Commercial code

Article A444-105 of the French Commercial code

Article A444-106 of the French Commercial code

Article A444-107 of the French Commercial code

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French Commercial code

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Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

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We Solve Legal & Tax Issues in France

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