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Billing policies

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 20 million €40% (maximum rate allowed)
III- Transfer and financing of assets or rights for residential use
Scale bracketDiscount rate for the bracket concerned
Over 20 million €10%
IV - Transfer and financing of assets or rights for non-residential use
Scale bracketDiscount rate for the bracket concerned
From 20 to 30 million €10%
From 30 to 50 million €20%
From 50 to 70 million €30%
Over 70 million €40% (maximum rate allowed)
V - Transfer and financing of assets or rights for residential social use
Scale bracketDiscount rate for the bracket concerned
From 20 to 30 million €10%
From 30 to 50 million €20%
From 50 to 70 million €30%
Over 70 million €40% (maximum rate allowed)
VI - For all other deeds giving rise to a fee proportional to the value of an asset or a right
Scale bracketDiscount rate for the bracket concerned
Over 20 million €10%

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million euros40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million euros40% (maximum rate allowed)
III - Transfer and financing of assets or rights for residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million euros10%
IV - Transfer and financing of assets or rights for non-residential use
Scale bracketDiscount rate for the bracket concerned
From 10 to 30 millions €
10%
From 30 to 50 millions €
20%
From 50 to 70 milions €
30%
Over 70 millions €40%
V - Transfer and financing of assets or rights for residential social use
Scale bracketDiscount rate for the bracket concerned
From 10 to 30 millions €10%
From 30 to 50 millions €
20%
From 50 to 70 milions €
30%
Over 70 millions €
40%
VI - For all other deeds giving rise to a fee proportional to the value of an asset or a right
Scale bracketDiscount rate for the bracket concerned
Over 10 million euros10%

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
III - For all other deeds giving rise to a fee proportional to the value of an asset or a right, except for transfers and financing of residential, non-residential or social residential real property or rights:
Scale bracketDiscount rate for the bracket concerned
Over 10 million €10%

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer of assets or rights for non-residential use
Scale bracketDiscount rate for the bracket concerned
From 10 to 20 million €10%
From 20 to 30 million €20%
From 30 to 40 million €30%
Over 40 million €40% (maximum rate allowed)
II - Financing of assets or rights for non-residential use
Scale bracketDiscount rate for the bracket concerned
From 10 to 20 million €20%
From 20 to 30 million €30%
Over 30 million €40% (maximum rate allowed)
III- Transfer or financing of assets or rights for non-residential social use
Scale bracketDiscount rate for the bracket concerned
From 10 to 20 million €20%
From 20 to 30 million €30%
Over 30 million €40% (maximum rate allowed)
IV - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
V - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
VI - For all other deeds giving rise to a fee proportional to the value of an asset or a right
Scale bracketDiscount rate for the bracket concerned
Over 10 million €10% (maximum rate allowed)

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
III- Transfer and financing of assets or rights for residential use
Scale bracketDiscount rate for the bracket concerned
Over 20 million €10%
IV - Transfer and financing of assets or rights for non-residential use
Scale bracketDiscount rate for the bracket concerned
From 20 to 30 million €10%
From 30 to 50 million €20%
From 50 to 70 million €30%
Over 70 million €40% (maximum rate allowed)
V - Transfer and financing of assets or rights for residential social use
Scale bracketDiscount rate for the bracket concerned
From 20 to 30 million €10%
From 30 to 50 million €20%
From 50 to 70 million €30%
Over 70 million €40% (maximum rate allowed)
VI - For all other deeds giving rise to a fee proportional to the value of an asset or a right
Scale bracketDiscount rate for the bracket concerned
Over 10 million €10%

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.

I - Transfer, by gift or succession, of shares or property, exempt from transfer duties pursuant to articles 787 B and 787 C of the French Tax Code (CGI)
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)
II - Universal transfer of estate or contribution, giving rise to a real estate transfer relating to assets for non-residential use
Scale bracketDiscount rate for the bracket concerned
Over 10 million €40% (maximum rate allowed)

These discounts remain valid until an amending decision is made.
The amount of the discount means the reduction of the proportional fee without being able to exceed the maximum amount authorised by the texts.