The cantonment of the emolument by the legatee or surviving spouse (number 7 of table 5) gives rise to the collection of an emolument proportional to the sum cantoned, according to the following scale:
Base brackets | Rate applicable |
|---|---|
0 to €6,500 | 2.58% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €30,000 | 0.709% |
Over €30,000 | 0.532% |

