Rates

Discounts on emoluments

In application of the regulatory framework relating to the rates of notaries (articles L. 444-1 et seq., R. 444-1 et seq., and A 444-53 et seq. of the French Code de commerce), the discount rates on emoluments which are granted by a notary firm must be fixed and identical for all clients on a given date, and displayed on its web site. These discounts are only possible on certain conditions, and vary depending on the nature of the asset and on the category of deed concerned.

The tables below indicate the various discounts granted by acte 2.

Real estate sales (article A. 444-91)

1.1. Deeds whose subject matter is assets or rights for a residential use (excluding social housing)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

1.2. Deeds whose subject matter is assets or rights for a non-residential or social housing use

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

Long-term leases – Building leases – Assignment of leases – Temporary permits to occupy the public domain

2.1. Deeds whose subject matter is assets or rights for a residential use (excluding social housing)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

2.2. Deeds whose subject matter is assets or rights for a non-residential or social housing use

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

Financing (excluding property finance leasing)

3.1. Loan and credit facilities – Acknowledgement of debt – Surety – Collateral or pledge via separate deed (article A. 444-143) - Mortgage loan for the financing of a professional activity (article A.444-139) - Mortgage registration (article A.444-136) - Receipt and deed of subrogation receipt (article A.444-161) - fiducie-sûreté (article A.444-163-1)

3.1.1. Deeds whose subject matter is assets or rights for a residential use (excluding social housing)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

3.1.2. Deeds whose subject matter is assets or rights for a non-residential or social housing use

Tranches d’assiette (€)	Taux de remise
De 20.000.000 € à 50.000.000 €	20%
Au-dessus de 50.000.000 €	40%

3.2. Deeds containing a deadline extension (article A. 444-168)

3.2.1. Deeds whose subject matter is assets or rights for a residential use (excluding social housing)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

3.2.2 Deeds whose subject matter is assets or rights for a non-residential or social housing use

Tranches d’assiette (€)	Taux de remise
De 20.000.000 € à 50.000.000 €	20%
Au-dessus de 50.000.000 €	40%

Property finance leasing

4.1. Sale to the property finance leasing company (article A. 444-129) - Sale to users (article A. 444-131) - Assignment of the property finance lease (article A. 444-132)

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

4.2. Property finance leasing agreement (article A. 444-130)

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

Contributions – Mergers – Demergers – Takeovers – Universal transfers of assets (article A. 444-158)

5.1. Deeds whose subject matter is assets or rights for a residential use (excluding social housing)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

5.2. Deeds whose subject matter is assets or rights for a non-residential or social housing use

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

Family law

6.1. Declarations of inheritance (article A. 444-63)

6.1.1. Declarations of inheritance on shares, units, or assets benefiting from the exemptions contemplated in articles 787 B and 787 C of the French code général des impôts (the Dutreil regime)

Assessment bases (€)	Discount rate
From 20.000.000 € to 50.000.000 €	20%
Above 50.000.000 €	40%

6.2. Gifts and inter-vivos distributions (articles A. 444-67 and A. 444-68)

6.2.1. Gifts and inter-vivos distributions (outside the Dutreil regime)

Assessment bases (€)	Discount rate
as from 10.000.000 €	10%

6.2.2. Gifts and inter-vivos distributions whose subject matter is shares, units, or assets benefiting from the exemptions contemplated in articles 787 B and 787 C of the French code général des impôts (the Dutreil regime).

Tranches d’assiette (€)	Taux de remise
A partir de 10.000.000 €	40%

6.3. Partitions (Article A. 444-121)

Assessment bases (€)	Discount rate
as from 20.000.000 €	10%

6.4 Arrangements and changes to matrimonial regimes – Contribution of assets to communal estate and marital property holding companies (article A. 444-63)