French Commercial code
In forceLeases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:
1° In the case of a residential or professional and residential lease, without prejudice to any fees received in respect of the service referred to in b of 4° of I of article annexe 4-9, an emolument equal to half a month's rent;
2° In the case of a farm, food or sharecropping lease:
a) For the first lease, an emolument proportional to the cumulative amount of the rents for the first three years plus expenses, and half of the rents for the following years plus expenses, according to the scale:
Base brackets | Rate applicable |
|---|---|
0 to €6,500 | 1.645% |
From €6,500 to €17,000 | 0.905% |
From €17,000 to €30,000 | 0.617% |
Over €30,000 | 0.452% |
b) For the renewal or extension of the lease referred to in a, a fixed fee of €56.60;
c) For the long-term lease, a fee proportional to the total amount of rent due for the term of the lease plus charges, according to the scale provided for in a ;
d) For the establishment of a transferable lease outside the family, an emolument proportional to the total amount of rent due for the term of the lease plus charges, according to the scale provided for in a;
e) For the transfer of the lease referred to in d, an emolument proportional to the transfer price, according to the following scale:
| Base rates | Rate applicable |
|---|---|
0 to €6,500 | 3.870% |
From €6,500 to €17,000 | 1.596% |
From €17,000 to €60,000 | 1.064% |
Over €60,000 | 0.799% |
3° For livestock leases, an emolument proportional to the sum used as a basis for collecting registration duties or, failing that, to the valuation of the parties, according to the following scale:
| Base steps | Applicable rate |
|---|---|
0 to €6,500 | 3.289% |
From €6,500 to €17,000 | 1.809% |
From €17,000 to €30,000 | 1.234% |
Over €30,000 | 0.905% |
4° For leases for life, an unlimited term or a long lease, an emolument proportional to the sum retained for the purposes of land registration, according to the scale provided for in 3°.
