Deeds for the delivery of legacies (numbers 9 and 10 of table 5) give rise to the collection of a proportional emolument: 1° According to the following scale, with regard to the deed with discharge, acquittance or acceptance: 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% 2° According to the following scale, in the case of a…
Transfers of successive rights (numbers 11 and 12 of table 5) give rise to the collection of a proportional fee: 1° According to the following scale, in the case of the transfer of successive rights ending indivision: Base ranges Applicable rate From 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% 2° According to the following scale, in cases other than that…
Notarisation (numbers 13 to 15 of table 5) gives rise to the collection of: 1° A fixed fee of €56.60, in the case of notarisation after death, recording the devolution of the estate; 2° A proportional fee, according to the following scale, in the case of notarisation recording acquisitive prescription: Base ranges Applicable rate From €0 to €6,500 0.774% From €6,500 to €17,000 0,426% From €17,000 to €30,000 0.290% Over…
Documents relating to an inter vivos gift (numbers 16 to 19 of table 5) give rise to the collection of an emolument proportional to the value in full ownership (including in the case of a usufruct reserve) of the property given by each donor: 1° According to the following scale, in the case of an inter vivos gift accepted without distinction of line : Base ranges Applicable rate From €0…
Shared donations (numbers 20 and 21 of table 5) give rise to the collection of a fee proportional:
Deeds relating to gifts between spouses (numbers 22 and 23) in the table mentioned in article A. 444-53 give rise to the collection of the following fees: Number of the service (table 5 of article appendix 4-7) Designation of service Fee 22 Gift between spouses during marriage 113.20 € 23 Revocation of gift between spouses, will, mandate or substitution 26.41 €
I.-For donations or legacies mentioned in 1° and 2° of article R. 444-11-1, the applicable rate is, where applicable, reduced to 0.45% for the portion of the base equal to or greater than €60,000 if it is higher than this percentage. In addition, the proportional emolument received by the notary in this case may not exceed €200,000. II.-The two ceilings provided for in I apply to the sum of the…
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…
The option by the heirs to maintain the forms and methods of payment of the compensatory allowance that was the responsibility of the deceased debtor spouse (number 25 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base of assessment Applicable rate 0 to €6,500 0.967% From €6,500 to €17,000 0.532% From €17,000 to €30,000 0.363% Over €30,000 0.266%
Deeds of renunciation (numbers 26 and 27 in Table 5) give rise to the collection of the following fees: Service number the service (table 5 of article appendix 4-7) Designation of service Emolument 26 Waiver of retrenchment action 150.93 27 Early waiver of reduction or claim 150.93
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is a Registered Trademark of
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75001, Paris France
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