In accordance with the provisions relating to tariffs, the amount of the discounts on the fees to be collected.
1.1 Sale of non-residential property (Article A.444-91, Article A.444-129 and Article A.444-131)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €50,000,000
0%
More than €50,000,000
40%
1.2 Sale of residential property (Article A.444-91)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €15,000,000
0%
More than €15,000,000
10%
1.3 Transmission universelle de patrimoine, opération de scission et/ou de fusion-absorption donnant lieu à une mutation immobilière (Article A.444-158)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €15,000,000
0%
More than €15,000,000
40%
1.4 Exchange of goods (Article A.444-117)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
There are no discounts.
Art. A. 444-67. - Deeds relating to gifts inter vivos (numbers 16 to 19 of table 5) Art. A. 444-68. - Gifts and shares (numbers 20 and 21 in table 5) 4.1 Discounts that we apply to these deeds, excluding transfers with a Dutreil agreement :
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €10,000,000
10%
4.2 Discounts that we apply to these deeds in the event of a transfer with a Dutreil agreement :
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
From €10,000,000 to €20,000,000
10%
From €20,000,000 to €30,000,000
20%
From €30,000,000 to €40,000,000
20%
Over €40,000,000
40%
2.1 Mortgage loan to finance a professional activity involving property other than residential property (Article A.444-139)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €25,000,000
0%
From €25,000,000 to €50,000,000
20%
More than €50,000,000
40%
2.2 Deed containing receipt(s) (Article A.444-161)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €25,000,000
0%
From €25,000,000 to €50,000,000
20%
More than €50,000,000
40%
2.3 Mortgage assignment deed(s) (Article A.444-136)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €25,000,000
0%
From €25,000,000 to €50,000,000
20%
More than €50,000,000
40%
2.4 Extension of time limit (Article A.444-168)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €10,000,000
0%
More than €10,000,000
40%
2.5 Transactions relating to professional or non-professional financing of residential property or rights
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €20,000,000
0%
More than €20,000,000
20%
3.1 Long leases and transfers of long leases (Article A.444-103)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €50,000,000
0%
More than €50,000,000
40%
3.2 Finance leases Assignment of finance leases (Article A.444-130 and Article A.444-132)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €50,000,000
0%
More than €50,000,000
40%
3.3 Building lease (Portion calculated on all components of the calculation) and transfer of building lease (Article A.444-104 and Article A.444-106)
SLICES OF PLATE
DISCOUNT RATE (for the tranche concerned)
Under €50,000,000
0%
More than €50,000,000
40%
