Rates

The main principles

Since Law No. 2015-990 of 6 August 2015, for economic growth and equity of economic opportunity (the “MACRON” Act), the rates for certain law professionals, including those regulating notarial deeds, have been revised.

The rates are now set by the Order of 26 February 2016, and Decree No. 2016-230 of the same day and are codified in Article R444-3 of the French Commercial Code.

These texts also allowed notaries to offer – under certain limitations and conditions – discounts when they are displayed by type of deeds, identical to all clients and without possible negotiation.

On the share of emoluments attributable to it, our Practice offers these discounts:

Rates for deeds

To view the rate for deeds resulting from the Order of 26 February 2016, taken under Decree No. 2016-230 of 26 February 2016, updated by the Order of 28 October 2016, click on the following links:

ORDER OF 26 FEBRUARY 2016
ORDER OF 28 OCTOBER 2016

Our discounts

Rate effective from 15 November 2016

We inform our clients that we practice to date, for the share of emoluments attributable to our Practice, the following discounts*:

Rate effective from 15 November 2016

1.1. Residential sector real estate sales (excluding the social sector) (Art. A 444-91 of the French Commercial Code – No. 54 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above de 10.000.000 € 10 %
(maximum discount allowed)

1.2. Non-residential sector real estate sales (excluding the social sector) (Art. A 444-91 of the French Commercial Code – No. 54 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
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 € 30 %
Above de 40.000.000 € 40 %
(maximum discount allowed)

1.3. Social sector real estate sales (Art. A 444-98 and A 444-99 of the French Commercial Code – No. 62 and 65 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
From 10.000.000 € to 25.000.000 € 15 %
From 25.000.000 € to 40.000.000 € 30 %
Above de 40.000.000 € 40 %
(maximum discount allowed)

* These discounts are determined regardless of any regulatory social and professional contributions to which these emoluments may be subject.

Rate effective from 15 November 2016

2.1. REAL ESTATE LEASE OPERATION

2.1.1. SALE BY A THIRD PARTY TO THE LEASING COMPANY ** (Art. A 444-129 of the French Commercial Code – No. 113 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
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 € 30 %
Above de 40.000.000 € 40 %
(maximum discount allowed)

** Excluding sale by the user.

2.1.2. REAL ESTATE LEASE (Art. A 444-130 of the French Commercial Code – No. 114 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
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 € 30%
Above de 40.000.000 € 40%
(maximum discount allowed)

2.1.3. DISPOSAL OF REAL ESTATE LEASE (Art. A 444-132 of the French Commercial Code – No. 116 and 117 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
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 € 30 %
Above de 40.000.000 € 40 %
(maximum discount allowed)

2.1.4. SALE TO USER (Art. A 444-131 of the French Commercial Code – No. 115 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
From 10.000.000 € to 25.000.000 € 15 %
From 25.000.000 € to 40.000.000 € 30 %
Above de 40.000.000 € 40 %
(maximum discount allowed)

2.2. OTHER BUSINESS FINANCING OPERATIONS

2.2.1. MORTGAGE INTENDED TO FINANCE A BUSINESS ACTIVITY (Art. A 444-139 of the French Commercial Code – No. 128 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 12.000.000 € 0 %
From 12.000.000 € to 20.000.000 € 10 %
From 20.000.000 € to 30.000.000 € 20 %
From 30.000.000 € to 35.000.000 € 30 %
Above de 35.000.000 € 40 %
(maximum discount allowed)

2.2.2. MORTGAGE ALLOCATION (Art. A 444-136 of the French Commercial Code – No. 123 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 12.000.000 € 0 %
From 12.000.000 € to 20.000.000 € 20 %
From 20.000.000 € to 30.000.000 € 30 %
Above de 30.000.000 € 40 %
(maximum discount allowed)

2.2.3. DISCHARGE (Art. A 444-161 of the French Commercial Code – No. 164 and 166 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 12.000.000 € 0 %
From 12.000.000 € to 20.000.000 € 10 %
From 20.000.000 € to 30.000.000 € 20 %
From 30.000.000 € to 35.000.000 € 30 %
Above de 35.000.000 € 40 %
(maximum discount allowed)

2.2.4. WITHDRAWAL (Art. A 444-141 of the French Commercial Code – No. 132 to 134 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 12.000.000 € 0 %
From 12.000.000 € to 25.000.000 € 20 %
Above de 25.000.000 € 40 %
(maximum discount allowed)

2.2.5. DISPOSAL OF DEBTS (Art. A 444-91 of the French Commercial Code – No. 54 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above de 10.000.000 € 40 %
(maximum discount allowed)

2.2.6. TIME EXTENSION (Art. A 444-168 of the French Commercial Code – No. 177 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above de 10.000.000 € 40 %
(maximum discount allowed)

* These discounts are determined regardless of any regulatory social and professional contributions to which these emoluments may be subject.

Rate effective from 15 November 2016

3.1. LONG-TERM LEASE (Art. A 444-103 of the French Commercial Code – No. 70 to 77 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
From 10.000.000 € to 25.000.000 € 15 %
From 25.000.000 € to 40.000.000 € 30 %
Above 40.000.000 € 40 %
(maximum discount allowed)

3.2. CONSTRUCTION LEASE (portion calculated on all components) (Art. A 444-104 of the French Commercial Code – No. 78 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
From 10.000.000 € to 25.000.000 € 15 %
From 25.000.000 € to 40.000.000 € 30 %
Above 40.000.000 € 40 %
(maximum discount allowed)

3.3. LOONG-TERM LEASE OR CONSTRUCTION LEASE (Art. A 444-106 of the French Commercial Code – No. 80 to 82 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
From 10.000.000 € to 25.000.000 € 15 %
From 25.000.000 € to 40.000.000 € 30 %
Above 40.000.000 € 40 %
(maximum discount allowed)

* These discounts are determined regardless of any regulatory social and professional contributions to which these emoluments may be subject.

Rate effective from 15 November 2016

4.1. INDUSTRIAL SECTOR OPERATIONS (excluding the social sector)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above 10.000.000 € 10 %
(maximum discount allowed)

4.2. NON-RESIDENTIAL SECTOR AND SOCIAL SECTOR OPERATIONS

Portion of Base in € Rate of Discount %
(for the relevant portion)
Above de 10.000.000 € 40 %
(maximum discount allowed)

* These discounts are determined regardless of any regulatory social and professional contributions to which these emoluments may be subject.

Rate effective from 15 November 2016

5.1. DECLARATION OF SUCCESSION (Art. A 444-63 of the French Commercial Code – No. 8 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above 10.000.000 € 10 %
(maximum discount allowed)

5.2. DONATION – PARTAGE HORS PACTE DUTREIL (Art A 444-67 du Code de commerce – n°16 à 19 du tableau 5 annexé à l’article R.444-3 C.com. et art A 444-68 du Code de commerce – n° 20 et 21 du tableau 5 annexé à l’article R.444-3 C.com.)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above 10.000.000 € 10 %
(maximum discount allowed)

5.3. DUTREIL SCHEME COMPANY SUCCESSION (Art. A 444-67 of the French Commercial Code – No. 16 to 19 of Table 5 appended to Article R.444-3 of the French Commercial Code and Art. A 444-68 of the French Commercial Code – No. 20 and 21 of Table 5 appended to Article R.444-3 of the French Commercial Code)

Portion of Base in € Rate of Discount %
(for the relevant portion)
From 0 € to 10.000.000 € 0 %
Above 10.000.000 € 40 %
(maximum discount allowed)

* These discounts are determined regardless of any regulatory social and professional contributions to which these emoluments may be subject.