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% |