With the exception of his work as an advisor who does not contribute to the drafting of a notarial deed and the drafting of certain deeds referred to as “in the free sector”, most of the notary’s activities are subject to a single fee set by decree. Therefore, the price of the notary’s services is therefore the same regardless of the client or the geographical area. The fee is either fixed or proportional to the capital involved in the transaction.

Law no. 2015-990 of 6 August 2015, decrees no. 2016-230 of 26 February 2016 and no. 2016-1369 of 12 October 2016 and the orders of 26 February 2016, 17 October 2016, 28 October 2016 and 28 February 2020 set the regulated fees for notaires, which are incorporated into the French Commercial Code.

In accordance with the provisions relating to the regulated tariffs for notaires, our firm has decided to grant the following discounts on the amount of its fees:

 

1 – Inter vivos transfers

1-1 – Donation, donation-sharing and trans-generational donation-sharing, not involving a company covered by the Dutreil Act.

Article A. 444-67 : Deeds relating to inter vivos gifts (numbers 16 to 19 of table 5 appended to article R. 444-3 of the Commercial Code)

Article A. 444-68 : Donation-sharing (numbers 20 and 21 of table 5 appended to article R. 444-3 of the French Commercial Code)

 

Base amount range	Discount rate for the relevant range
Below €10.000.000	0 %
From €10.000.000 to €20.000.000	10 %
Above €20.000.000	20 %

 

1-2 – Company transfers covered by the Dutreil Act

Article A. 444-67 : Deeds relating to gifts inter vivos (numbers 16 to 19 of table 5 appended to article R. 444-3 of the French Commercial Code)

Article A. 444-68 : Donation-sharing (numbers 20 and 21 of table 5 appended to article R. 444-3 of the French Commercial Code)

 

Base amount range	Discount rate for the relevant range
Above €10.000.000	40 %

 

2 – Sharing transactions

Article A. 444-121 : Voluntary or judicial sharing, with or without liquidation of a community, inheritance, company (other than building companies) or association (number 101 of table 5 appended to article R. 444-3 of the French Commercial Code)

Article A. 444-122 : Division of undivided assets (number 102 of table 5 appended to article R. 444-3 of the French Commercial Code)

 

Base amount range	Discount rate for the relevant range
Below €10.000.000	0 %
From €10.000.000 to €20.000.000	10 %
Above €20.000.000	20 %

 

3 – Transactions relating to real estate transfers

3.1 – Sale of real estate asset (non-residential property or rights, transactions involving property and property rights covered by legislation on social housing and transactions involving land or premises for the purpose of expanding the social housing stock)

Article A.444-91 : sale or transfer by mutual agreement

Article A.444-129 (in the context of a financial lease): sale by the lessee to a leasing company

Article A.444-131 (as part of a financial lease): sale by a leasing company to the lessee (exercise of the option granted by the leasing company)

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %

 

Article A.444-129 (in the context of a financial lease): sale by a third party (other than the lessee in the context of the financial lease) to a leasing company

 

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %

 

3.2 – Real estate sale of residential property not covered by Section 3.1 above

Article R.444-10 I : sale or transfer by mutual agreement

 

Base amount range	Discount rate for the relevant range
Below €20.000.000	0 %
Above €20.000.000	10 %

 

3.3 – Exchange

Article A.444-91 : exchange (bilateral or multilateral)

 

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %

 

3.4 – Contribution, universal transfer of assets, demerger and/or merger-absorption transaction involving a real estate transfer

A.444-158 : deeds relating to property subject to land registration (for residential property or rights)

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
Above €30.000.000	10 %

 

A.444-158 : deeds relating to property subject to land registration (for non-residential property or social housing)

 

Base amount range	Discount rate for the relevant range
Below €10.000.000	0 %
Above €10.000.000	40 %

 

3.5 Transfer of ownership free of charge of movable and immovable property referred to in article L. 719-14 of the Education Code

A.444.90-1

 

Base amount range	Discount rate for the relevant range
Below €80.000.000	0 %
From €80.000.000 to €200.000.000	20 %
Above €200.000.000	40 %

 

4 – Transactions relating to professional financing and receipts

4.1 – Mortgage loan to finance a professional activity, mortgage assignment, antichresis, and surety bond

A.444-136 : mortgage assignment deed(s)

A.444-139 : mortgage loan to finance a professional activity

 

Base amount range	Discount rate for the relevant range
Below €20.000.000	0 %
From €20.000.000 to €40.000.000	20 %
Above €40.000.000	40 %

 

4.2 – Other loans and financing

A.444-143 : Other loans and financing

 

Base amount range	Discount rate for the relevant range
Below €20.000.000	0 %
Above €20.000.000	10 %

 

4.3 – Transfer of finance leases

Article A.444-132 : Transfer of finance leases

 

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %

 

4.4 – Deed containing receipt(s)

A.444-161 : receipts

 

Base amount range	Discount rate for the relevant range
Below €20.000.000	0 %
From €20.000.000 € to €40.000.000	20 %
Above €40.000.000	40 %

 

4.5 – Term extension

Article A. 444-168 : Deadline extension

 

Base amount range	Discount rate for the relevant range
Above €10.000.000	40 %

 

4.6 – Assignment of debt or receivable

 

Base amount range	Discount rate for the relevant range
Above €10.000.000	40 %

 

5 – Transactions relating to construction leases and emphyteutic leases

Article A.444-103 : emphyteutic leases

Article A.444-104 : construction leases (discount rates apply to all components of the fee calculation)

Article A.444-106 : assignment of construction leases and emphyteutic leases

 

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
Above €30.000.000	40 %

 

6 – Transactions relating to agricultural and viticultural operations

Article A.444-103 : Leases for farming, feeding, sharecropping, long-term leases and transferable leases outside the family framework Article A.444-103 and A.444-106: transfer of leases for farming, feeding, sharecropping, long-term leases and transferable leases outside the family framework

 

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %

 

7 – Other deeds

For all deeds not mentioned above (with the exception of real estate leasing, which is not subject to any discount) and which fall within the scope of articles R.444-10 and A.444-174 of the French Commercial Code relating to discounts, the discount rates are as follows:

Base amount range	Discount rate for the relevant range
Below €30.000.000	0 %
From €30.000.000 to €50.000.000	20 %
Above €50.000.000	40 %