Call Us + 33 1 84 88 31 00

Article A444-112 of the French Commercial code

The joint ownership agreement (number 89 in table 5) gives rise to the collection of:

1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixed fee of €264.12;

2° Where this value exceeds the €29,800 threshold mentioned in 1°, a proportional fee, 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%

Original in French 🇫🇷
Article A444-112

La convention d’indivision (numéro 89 du tableau 5) donne lieu à la perception :

1° Lorsque la valeur de l’assiette définie à l’article A. 444-54 est inférieure ou égale à 29 800 €, d’un émolument fixe de 264,12 € ;

2° Lorsque cette valeur dépasse le seuil de 29 800 € mentionné au 1°, d’un émolument proportionnel, selon le barème suivant :


Tranches d’assiette

Taux applicable

De 0 à 6 500 €

1,548 %

De 6 500 € à 17 000 €

0,851 %

De 17 000 € à 30 000 €

0,580 %

Plus de 30 000 €

0,426 %

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.