The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:
1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 4.837% |
From €6,500 to €17,000 | 1.995% |
From €17,000 to €60,000 | 1.330% |
Over €60,000 | 0.998% |
2° A proportional fee, according to the following scale, if there is no draw or allocation:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 2.902% |
From €6,500 to €17,000 | 1.197% |
From €17,000 to €60,000 | 0.799% |
More than €60,000 | 0.599% |