Tariff
In accordance with the provisions relative to the statutory notary fees (Act n° 2016-230 dated 26 February 2016 and statutes dated 26 February 2016 and 28 October 2016 ), the discounted rates applied by WARGNY KATZ for assistance submitted to statutory notary fees are the following :
1.1 Sale of non residential real estate (Article A.444-91, Article A.444-129 and Article A.444-131)
DISCOUNT RATE (for the relevant band)
Under 50.000.000 €
Over 50.000.000 €
0%
40%
1.2 Sale of residential real estate (Article A.444-91)
DISCOUNT RATE (for the relevant band)
Under 15.000.000 €
Over 15.000.000 €
0%
10%
1.3 UNIVERSAL TRANSFER OF ASSETS AND LIABILITIES, DEMERGER AND/OR MERGER TRANSACTION GIVING RISE TO A REAL ESTATE TRANSFER (ARTICLE A.444-158)
DISCOUNT RATE (for the relevant band)
Under 10.000.000 €
Over 10.000.000 €
0%
10%
1.4 Exchange of property (Article A.444-117)
No discount is applied
2.1 Mortgage(s) to finance professional activities pertaining to non-residential real estate (Article A.444-139)
DISCOUNT RATE (for the relevant band)
Under 25.000.000 €
From 25.000.000 € to 50.000.000 €
Over 50.000.000 €
0%
20%
40%
2.2 Notarised receipt(s) of payment (Article A.444-161)
DISCOUNT RATE (for the relevant band)
Under 25.000.000 €
From 25.000.000 € to 50.000.000 €
Over 50.000.000 €
0%
20%
40%
2.3 Mortgage deed(s) (Article A.444-136)
DISCOUNT RATE (for the relevant band)
Under 25.000.000 €
From 25.000.000 € to 50.000.000 €
Over 50.000.000 €
0%
20%
40%
2.4 Extension of term (Article A.444-168)
DISCOUNT RATE (for the relevant band)
Under 10.000.000 €
Over 10.000.000 €
0%
40%
2.5 Loan financing residential real estate
DISCOUNT RATE (for the relevant band)
Under 20.000.000 €
Over 20.000.000 €
0%
10%
3.1 Long term lease transactions (Article A.444-103)
DISCOUNT RATE (for the relevant band)
Under 50.000.000 €
Over 50.000.000 €
0%
40%
3.2 Finance leases and transfer of finance leases (Article A.444-130 and Article A.444-132)
DISCOUNT RATE (for the relevant band)
Under 50.000.000 €
Over 50.000.000 €
0%
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)
DISCOUNT RATE (for the relevant band)
Under 50.000.000 €
Over 50.000.000 €
0%
40%
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:
DISCOUNT RATE (for the relevant band)
Over 10.000.000 €
10%
4.2 Applied discounts to such deeds under Dutreil covenant :
DISCOUNT RATE (for the relevant band)
From 10.000.000 € to 20.000.000 €
From 20.000.000 € to 30.000.000 €
From 30.000.000 € to 40.000.000 €
Over 40.000.000 €
10%
20%
30%
40%
