Pricing

SALES OR TRANSFERS BY PRIVATE CONTRACT

1.1. Scale of fees (Article A. 444-91 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5003,870 %
from € 6 500 to € 17 0001,596 %
from € 17 000 to € 60 0001,064 %
over € 60 0000,799 %

1.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010%
from € 30.000.000 to € 50.000.00020%
from € 50.000.000 to € 70.000.00030%
over € 70.000.00040%

1.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010%
CONTRIBUTIONS OF ASSETS, MERGERS AND ASSET TRANSFERS RESULTING IN A PROPERTY TRANSFER

2.1. Scale of fees (Article A. 444-158 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,935 %
from € 6 500 to € 17 0000,798 %
from € 17 000 to € 60 0000,532 %
over € 60 0000,399 %

2.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00040%

2.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010%
FINANCING

3.1. Loans and financing

3.1.1. Loans and mortgages within the framework of a business activity

3.1.1.1. Scale of fees (Article A. 444-139 of the French Commercial Code):
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5002,128 %
from € 6 500 to € 17 0000,878 %
from € 17 000 to € 60 0000,585 %
over € 60 0000,439 %
3.1.1.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %
3.1.1.3. Discount rates applicable to deeds concerning properties for non-social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

3.1.2. Other loans and financing

3.1.2.1. Scale of fees (Article A. 444-143of the French Commercial Code):
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,290 %
from € 6 500 to € 17 0000,532 %
from € 17 000 to € 60 0000,355 %
over € 60 0000,266 %
3.1.2.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %
3.1.2.3. Discount rates applicable to deeds concerning properties for non- social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

3.2. Mortgage deeds and pledges/collateral

3.2.1 Articles A. 444-136 and A. 444-148 of the French Commercial Code:

These deeds result in the receipt of:

  1. if they are granted by a third part in the main deed: one quarter of fees for the main deed;
  2. if there is no main deed: fees that would have been received in relation to this deed;
  3. in cases other than those provided for in 1° and 2°: half of fees for the main deed.

3.2.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

3.2.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

3.3. Receipts

3.3.1. Straightforward receipts or in the cases provided for by Articles 1346 and 1346-2 of the French Civil Code

3.3.1.1. Scale of fees (Article A. 444-161 of the French Commercial Code):
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,935 %
from € 6 500 to € 17 0001,064 %
from € 17 000 to € 30 0000,726 %
over € 30 0000,532 %
3.3.1.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %
3.3.1.3. Discount rates applicable to deeds concerning properties for non- social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

3.3.2. Receipts in the cases provided for by Article 1346-1 of the French Civil Code

3.3.2.1. Scale of fees (Article A. 444-161 of the French Commercial Code):
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5002,580 %
from € 6 500 to € 17 0001,064 %
from € 17 000 to € 60 0000,709 %
over € 60 0000,532 %
3.3.2.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %
3.3.2.3. Discount rates applicable to deeds concerning properties for non-social residential use:
PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

3.4. Time extension

3.4.1. Scale of fees (Article A. 444-168 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,935 %
from € 6 500 to € 17 0001,064 %
from € 17 000 to € 30 0000,726 %
over € 30 0000,532 %

3.4.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 10.000.000 to € 30.000.00020 %
over € 30.000.00040 %

3.4.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 10.000.00010 %
LEASES

4.1. Lease

4.1.1. Scale of fees (Article A. 444-130 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5002,580 %
from € 6 500 to € 17 0001,064 %
from € 17 000 to € 60 0000,709 %
over € 60 0000,532 %

4.1.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

4.2. Sales to the leasing company within the framework of a lease or leaseback contract

4.2.1. Scale of fees (Article A. 444-129 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
Sale by a third partySale by the user
from € 0 to € 6 5003.870 %1,290 %
from € 6 500 to € 17 0001,596 %0,532 %
from € 17 000 to € 60 0001,064 %0,355 %
over € 60 0000,799 %0,266 %

4.2.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

4.3. Sales to the user

4.3.1. Scale of fees (Article A. 444-131 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5003,870 %
from € 6 500 to € 17 0001,596 %
from € 17 000 to € 60 0001,064 %
over € 60 0000,799 %

4.3.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

4.4. Leasebacks

4.4.1. Scale of fees (Article A. 444-132 of the French Commercial Code):
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5002,580 %
from € 6 500 to € 17 0001,064 %
from € 17 000 to € 60 0000,709 %
over € 60 0000,532 %
4.4.2. Applicable discount rates:
PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %
LONG LEASES AND LEASEHOLDS

5.1. Long leases

5.1.1. Scale of fees (Article A. 444-103 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5003,289 %
from € 6 500 to € 17 0001,809 %
from € 17 000 to € 30 0001,234 %
over € 30 0000,905 %

5.1.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

5.1.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

5.2. Leaseholds

5.2.1. Scale of fees (Article A. 444-104 of the French Commercial Code):

The fee consists of:

  1. A component proportional to payments made in any regard during the first five years of the lease (apart from maintenance and repair costs), plus the value of construction works and social rights handed over during the period, according to the following scale of fees:
  2. PRICE BANDSAPPLICABLE RATE
    from € 0 à 6 5003,289 %
    from € 6 500 to € 17 0001,809 %
    from € 17 000 to € 30 0001,234 %
    over € 30 0000,905 %
  3. A component proportional to the elements defined in 1°, applied respectively:
    • a) For the full value, where they relate to the period between the sixth year of the lease and the twentieth year inclusive;
    • b) For half of this value, if they relate to the period between the twenty-first year of the lease and the sixtieth year inclusive;
    • c) For a quarter of this value, for the period between the sixty-first year and expiry of the lease;

    In accordance with the following scale of fees: :

  4. PRICE BANDSAPPLICABLE RATE
    from € 0 à 6 5001,258 %
    from € 6 500 to € 17 0000,692 %
    from € 17 000 to € 30 0000,472 %
    over € 30 0000,346 %
  5. A component proportional to the residual value of constructions or social rights to be handed over at the end of the lease as estimated in the deed by the parties, in accordance with the following scale of fees:
  6. PRICE BANDSAPPLICABLE RATE
    from € 0 à 6 5002,322 %
    from € 6 500 to € 17 0001,277 %
    from € 17 000 to € 30 0000,871 %
    over € 30 0000,639 %

5.2.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

5.2.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

5.3. Long lease transfers

5.3.1. Scale of fees (Article A. 444-106, 2° of the French Commercial Code):

5.3.1.1. Outright assignments
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,645 %
from € 6 500 to € 17 0000,905 %
from € 17 000 to € 30 0000,617 %
over € 30 0000,452 %
5.3.1.2. Assignments with price stipulation
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5003,870 %
from € 6 500 to € 17 0001,596 %
from € 17 000 to € 60 0001,064 %
over € 60 0000,798 %

5.3.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

5.3.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

5.4. Leasehold transfers

5.4.1. Scale of fees (Article A. 444-106, 1° of the French Commercial Code):

The fee consists of:

  • a) A component equal to the fee set out in Article A 444-104 concerning leaseholds, calculated on the basis of payments still to be made and construction values and social rights still to be returned to the lessor, definite periods starting from the date of the transfer;
  • b) A component equal to the fee proportional to the price stated in Articles A. 444-90 to A. 444-100 concerning the sale of buildings, if applicable taking account of rules applicable to sales of new homes.

5.4.2. Discount rates applicable to deeds concerning properties for non-residential or social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
from € 20.000.000 to € 30.000.00010 %
from € 30.000.000 to € 50.000.00020 %
from € 50.000.000 to € 70.000.00030 %
over € 70.000.00040 %

5.4.3. Discount rates applicable to deeds concerning properties for non- social residential use:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %
FAMILY LAW

6.1. Declaration of Succession

6.1.1. Scale of fees (Article A. 444-104 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5001,548 %
from € 6 500 to € 17 0000,851 %
from € 17 000 to € 30 0000,580 %
over € 30 0000,426 %

6.1.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

6.2. Donations

6.2.1. Scale of fees for accepted donations (Article A. 444-67 of the French Commercial Code):

6.2.1.1. Inter vivos donations (accepted) not relating exclusively to debts, cash or listed securities
PRICE BANDSAPPLICABLE RATE
from € 0 à 6 5004,837 %
from € 6 500 to € 17 0001,995 %
from € 17 000 to € 60 0001,330 %
over € 60 0000,998 %
6.2.1.2. Inter vivos donations (accepted) not relating exclusively to debts, cash or listed securities
PRICE BANDSAPPLICABLE RATE
from € 0 to € 6 5002,322 %
from € 6 500 to € 17 0000,958 %
from € 17 000 to € 60 0000,639 %
over € 60 0000,479 %

6.2.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

6.3. Inter-vivo donations

6.3.1. Scale of fees (Article A. 444-68 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 to € 6 5004,837 %
from € 6 500 to € 17 0001,995 %
from € 17 000 to € 60 0001,330 %
over € 60 00010,998 %

6.3.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

6.4. Donations

6.4.1. Scale of fees (Article A. 444-212 of the French Commercial Code):

PRICE BANDSAPPLICABLE RATE
from € 0 to € 6 5004,837 %
from € 6 500 to € 17 0001,995 %
from € 17 000 to € 60 0001,330 %
over € 60 0000,998 %

6.4.2. Applicable discount rates:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

6.5. Other acts relating to family law

For other acts relating to family law, the applicable discount rate is as follows:

PRICE BANDSAPPLICABLE DISCOUNT RATE
over € 20.000.00010 %

Pursuant to Article L. 444-2 of the French Commercial Code, notaries have the possibility of granting discounts on their fees when the tariff is determined in proportion to the value of a property or an entitlement.
The maximum discount rate and the base threshold from which a discount may be granted are set by the provisions of Article A. 444-174 of the French Commercial Code described below:
“The discounts provided for in the fifth paragraph of Article L. 444-2 are granted by notaries on the proportional emoluments set in sub-section 1 of this section according to the following terms:

  1. Within the limit of a maximum discount rate of 40% applicable to the portion of the emolument calculated on the price bands greater than or equal to € 10 million, where applicable for the portion set in section III of article R. 444-10, for the services mentioned in section II of this article, relating to the transfer or financing of property or entitlement for non-residential or social residential use or to the transfer of units, shares, or property exempt from transfer rights in application of articles 787 B and 787 C of the general tax code;
  2. Within the limit of a maximum discount rate of 10% applicable to the portion of the emolument calculated on the price bands greater than or equal to € 150,000, for other services.”

Pursuant to Article L. 444-3 of the French Commercial Code, the discount rate granted for a category of acts is fixed and identical for all.
The discount rates granted by ATTAL & Associés and the band thresholds from which these discounts apply are shown above.