Orders section

I.-The transfer of ownership free of charge of the movable and immovable property mentioned in article L. 719-14 of the Education Code gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €10,000,000 0.393% From €10,000,000 to €200,000,000 0.0785% Over €200,000,000 0.0079% II.-The proportional emolument mentioned in I is calculated on the total value of the assets that are the…

The sale or transfer by mutual agreement (number 54 of table 5) gives rise to the collection of a proportional fee, according to the following scale: Tranches of assessment Applicable rate 0 to €6,500 3.870% From €6,500 to €17,000 1.596% From €17,000 to €60,000 1.064% Over €60,000 0.799%

The first sale in the future state of completion or completed of residential premises, flats or detached houses in HLM buildings that have never been inhabited (number 55 in table 5) gives rise to the collection of a proportional emolument, the rate of which depends on the number of main housing units concerned by the building permit, according to the following scale: Base brackets Applicable rate Depending on whether the…

The first forward sales or lease-sales of premises, flats or houses mentioned in article A. 444-92 (numbers 56 and 57 of table 5) give rise to the levying of: 1° Where the transfer of ownership is effected by recording the completion of the building: a) On the first deed, a proportional non-degressive fee equal to that corresponding to the upper bracket of the sales fee, taking into account the distinctions…

The resale of premises, flats or houses mentioned in article A. 444-92, made in the office of the notary who received the first deed of sale, and occurring within 3 years of the first sale (number 58 in table 5) gives rise to the collection of fees calculated pursuant to articles A. 444-92 and A. 444-93.

The first sale in the future state of completion or completed of residential premises included in a building or in a property complex other than HLM that has been the subject of the same building permit (number 59 in table 5) gives rise to the collection of a proportional fee, the rate of which depends on the number of main residential units concerned by the building permit, according to the…

The first forward sale of residential premises mentioned in article A. 444-95 (number 60 of table 5) gives rise to the collection: 1° On the first deed containing the forward sale contract itself, of a proportional non-degressive emolument equal to that corresponding to the upper bracket of the sale emolument, taking into account the distinctions established in article A. 444-95 according to the number of main dwelling units concerned by…

The resale of residential premises mentioned in article A. 444-95, carried out in the office of the notary who received the first deed of sale, and occurring within three years of the first sale (number 61 in table 5) gives rise to the collection of fees calculated in application of articles A. 444-95 and A. 444-96.

Sales of HLM premises for rental use (numbers 62 to 64 in table 5) give rise to the collection of a proportional fee, the rate of which depends on the type of sale, according to the following scale: Base brackets Sale by private treaty Sale by voluntary auction Sale by auction judicial From €0 to €6,500 2.322% 4.644% 3.483% From €6,500 to €17,000 0.958% 1.916% 1.437% From €17,000 to €60,000…

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%…