• Transfer free of any cost of shares, stocks or property, exempted of transfer taxes under Articles 787 B and 787 C of the General Tax Code (Transmission with Dutreil pact)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
Above 10,000,000 € 40%
 

  • All other deeds leading to a fee proportional to the value of a property or a right (other than transfer of real estate property and property rights)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
Above 10,000,000 € 10%