Unless otherwise provided for in this section, proportional emoluments are levied on the capital stated in the deeds, increased by the value of the encumbrances appearing in the said deeds or on the valuation used to calculate duties and taxes, if this is higher. Encumbrances are considered to be the sums that, in the deed and in addition to the price, the parties undertake to pay as well as the…
Where an agreement is made in a single document and relates to property of different kinds but subject to the same fee structure, the fee is calculated on the total value of the property.
For gratuitous transfers, the valuation of the usufruct and bare ownership is established in accordance with the provisions of article 669 of the General Tax Code. However, a donation with usufruct reserved in favour of the donor entitles the donor to the same emolument as that relating to full ownership.
Proportional fees are rounded to the nearest euro cent.
The fees provided for in this section are : 1° In the case of emoluments, are affected by a coefficient equal to 1 or 5/ 7e respectively, depending on whether they apply to a deed received en minute or a deed received en brevet; 2° In the case of proportional emoluments, applicable to services relating to property or rights with a value of €500 or more, except in cases where…
The notarial attestation (number 1 in table 5) gives rise to the collection of a proportional fee, 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 services listed in numbers 2 to 5 of Table 5 give rise to the collection of the following fees: Number of the service (table 5 of article appendix 4-7) Designation of service Fee 2 European Certificate of Succession (amendment, rectification, withdrawal) 56.60 € 3 Wills (testamentary partition, testament partage, authentic or mystical will or codicil in the same form) 113.19 € 4 Custody of holographic will prior to death…
Consent to the execution of a will or gift between spouses (number 6 of table 5) gives rise to the collection of: 1° A proportional fee, according to the following scale, if the consent is equivalent to a delivery: Bases of assessment Applicable rate 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% 2° A fixed fee of €75.46, in cases other…
The cantonment of the emolument by the legatee or surviving spouse (number 7 of table 5) gives rise to the collection of an emolument proportional to the sum cantoned, according to the following scale: Base brackets Rate applicable 0 to €6,500 2.58% From €6,500 to €17,000 1.064% From €17,000 to €30,000 0.709% Over €30,000 0.532%
The declaration of inheritance (number 8 of table 5) gives rise to the collection of a fee proportional to the total gross assets, including, if there is a community, participation or partnership of acquests, the assets dependent thereon, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.548% From €6,500 to €17,000 0.851% From €17,000 to €30,000 0.580% Over €30,000 0.426% When the notary draws up a…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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