French Commercial code
In forceThe first sale in the future state of completion or completed of residential premises included in a building or in a property complex other than HLM that has been the subject of the same building permit (number 59 in table 5) gives rise to the collection of a proportional fee, the rate of which depends on the number of main residential units concerned by the building permit, according to the following scale:
Base brackets | Applicable rate | |||||
|---|---|---|---|---|---|---|
Depending on whether the planning permission relates to (in number of main dwelling units) | ||||||
Not more than 10 units | More than 10 and less than 25 or more units | 25 or more units and less 100 or more units | 100 or more units, and less 250 or more units | 250 or more units, and less 500 or more units | 500 or more 500 or more units | |
0 to €6,500 | 3.870% | 3.096% | 2.580% | 1.935% | 1.548% | 1.290% |
From €6,500 to €17,000 | 1.596% | 1.277% | 1.064% | 0.798% | 0.639% | 0.532% |
From €17,000 to €60,000 | 1.064% | 0.851% | 0.709% | 0.532% | 0.426% | 0.355% |
Over €60,000 | 0.799% | 0.639% | 0.532% | 0.399% | 0.319% | 0.266% |
