Operations relating to transfer of real estate properties

 

  • Sale of non residential real estate property (Article A. 444-91 Commercial Code, Article A. 444-129 Commercial Code and Article A. 444-131 Commercial Code)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
From 10,000,000 € to 35,000,000 € 20%
Above 35,000,000 € 40%
 

  • Sale of residential real estate property (Article A. 444-91 Commercial Code)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
Above 10,000,000 € 10%
 

  • Contributions, Universal transmission of assets, scission and/or merger leading to transfer of non residential real estate property (Article A. 444-158 Commercial Code)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
Above 10,000,000 € 40%
 

Operations relating to leases on non residential property

 

  • Emphyteutic (long-term) lease and assignment of emphyteutic (long-term) lease (Article A. 444-103 and Article A. 444-106)
  • Lease for construction (Bracket calculated on all the components of the calculation) and assignment of lease for construction (Article A. 444-104 and Article A. 444-106)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
From 10,000,000 € to 35,000,000 € 20%
Above 35,000,000 € 40%
 

Operations relating to professional financing and acknowledgements

 

  • Leasing contract and assignment of leasing contract (Article A.444-130 and Article A.444-132)
  • Mortgage loan intended to finance a professional activity (Article A.444-139)
  • Deed containing acknowledgement(s) (Article A.444-161)
  • Mortgage deed(s) (Article A.444-136)
  • Release of liens on property (Article A.444-141)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
From 10,000,000 € to 35,000,000 € 20%
Above 35,000,000 € 40%
 

  • Extension of timeframes (Article A. 444-168)
Base price brackets Rate of discount (for the concerned bracket)
Below 10,000,000 € 0%
Above 10,000,000 € 40%
 

  • Mortage loan intended to finance a non-professionnal activity
  • Residential asset
Base price brackets Rate of discount
Below 20,000,000 € 0%
Above 20,000,000 € 10%