1 : Tariff

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Article 777

French General Tax CodeIn force

Updated 7 Nov 2023

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.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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