In accordance with the provisions relative to the statutory notary fees (Act n° 2016-230 dated 26 February 2016 and statute dated 26 February 2016), the discounted rates applied by WARGNY KATZ for assistance submitted to statutory notary fees are the following
1 Transactions relative to the transfer of real estate ownership
1.1 Article A.444-91: Sale of non residential real estate (Article A.444-91, Article A.444-129 and Article A.444-131)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 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 % |
| Over 40,000,000 € |
40 % |
1.2 Sale of residential real estate (Article A.444-91)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| Over 10,000,000 € |
10 % |
1.3 Contribution leading to the transfer of real estate ownership (Article A.444-158)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| Over 10,000,000 € |
40 % |
1.4 Transfer of all assets, separation and/or merger-acquisition leading to the transfer of real estate ownership (Article A.444-158)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| Over 10,000,000 € |
40 % |
1.5 Exchange of property
No discounted rate is applied
2 Professional finance services
2.1 Mortgage(s) to finance professional activities (Article A.444-139)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| From 10,000,000 € to 30,000,000 € |
20 % |
| Over 30,000,000 € |
40 % |
2.2 Notarised receipt(s) of payment (Article A.444-161)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| From 10,000,000 € to 30,000,000 € |
20 % |
| Over 30,000,000 € |
40 % |
2.3 Mortgage deed(s) (Article A.444-136)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| From 10,000,000 € to 30,000,000 € |
20 % |
| Over 30,000,000 € |
40 % |
2.4 Mortgage release(s) (Article A.444-141)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| From 10,000,000 € to 30,000,000 € |
20 % |
| Over 30,000,000 € |
40 % |
2.5 Extension of term (Article A.444-168)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 10,000,000 € |
0 % |
| Over 10,000,000 € |
40 % |
2.6 Loan financing residential real estate
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 20,000,000 € |
0 % |
| Over 20,000,000 € |
10 % |
3 Lease transaction services
3.1 Long term lease transactions (Article A.444-103)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 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 % |
| Over 40,000,000 € |
40 % |
3.2 Finance leases and transfer of finance leases (Article A.444-130 and Article A.444-132)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 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 % |
| Over 40,000,000 € |
40 % |
3.3 Construction leases (portion calculated on all elements forming the calculation) and transfer of construction leases (Article A.444-104 and Article A.444-106)
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 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 % |
| Over 40,000,000 € |
40 % |
4 Gifts and settlement gifts/donations
Art. A. 444-67. – Deeds relating to gifts/donations between living persons (number 16 to 19 of table 5)
Art. A. 444-68. – Settlement gifts/donations (numbers 20 and 21 of table 5)
4.1 Applied discounts on such deeds, excluding transfers under Dutreil covenant:
| Transaction value |
Discount rates (per corresponding tranche) |
| Over 10,000,000 € |
10 % |
4.2 Applied discounts to such deeds under Dutreil covenant:
| Transaction value |
Discount rates (per corresponding tranche) |
| 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 % |
| Over 40,000,000 € |
40 % |
5 Other notary services
For all notary services described under articles A.444-59 to A.444-167 other than those listed above which would fall within the scope of articles A.444-174 and R.444-10, the discount rates are as follows :
| Transaction value |
Discount rates (per corresponding tranche) |
| Under 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 % |
| Over 40,000,000 € |
40 % |
