Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party:
Table I
Tariff of duties applicable in direct line :
FRACTION OF NET TAXABLE SHARE | TARIFF applicable (%) |
Not exceeding 8,072 | 5 |
Between € 8,072 and € 12,109 | 10 |
Between € 12,109 109 and €15,932 | 15 |
Ranging between €15,932 and €552,324 | 20 |
Ranging between 552,324 and €902,838 | 30 |
Between €902,838 and €1,805,677 | 40 |
OverAbove €1,805,677 | 45 |
Table II
Tariff of duties applicable between spouses and between partners linked by a civil solidarity pact :
FRACTION OF NET TAXABLE SHARE | TARIFF applicable (%) |
Not exceeding 8,072 | 5 |
Between €8,072 and €15,932 | 10 |
Between €15 932 and €31,865 | 15 |
Between €31,865 and €552,324 | 20 |
Between 552,324 and €902,838 | 30 |
Between €902,838 and €1,805,677 | 40 |
OverAbove €1,805,677 | 45 |
Table III
Tariff of duties applicable in the collateral line and between non-parents :
FRACTION OF NET TAXABLE SHARE | TARIFF applicable (%) |
Between living or represented siblings: | |
Not exceeding €24,430 | 35 |
Exceeding €24,430 . | 45 |
between relatives up to and including the 4th degree | 55 |
between relatives beyond thebeyond the 4th degree and between non-relatives | 60 |
Subject to the exceptions provided for in I of Article 794 and articles 795 and 795-0 A, gifts and legacies made to public or charitable institutions are subject to the rates set for inheritance between brothers and sisters.

