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What are the fees of notaries for inheritance?
Verified 29 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Part of France located in Europe (96 departments)
Money received by a ministerial officer (notary, commissioner of justice (former bailiff and judicial auctioneer), etc.) in return for a service whose rate is regulated
Also called transfer certificate. Document prepared by a notary who notes the transfer of ownership of a movable property to an heir.
You use a notary to settle an estate and you want to know what fees you will have to pay him? Here's the information you need to know.
The situation differs if you are in metropolis or overseas.
Metropolis
The fees of notaries in matters of succession consist of regulated tariffs (emoluments) and unregulated tariffs (disbursements, duties and taxes, such as registration fees due to the public purse, VAT).
The unregulated rates vary according to the services provided.
The fee is the amount you have to pay to the notary for a regulated service.
Its amount is the same regardless of the notary you choose.
Depending on the type of service, the fee may be fixed (in particular for a well-known act) or proportional (in particular for a declaration of succession).
Proportional emoluments are calculated as a percentage of the gross inheritance assets, where the act relates to the whole of the estate (declaration of succession and division of the estate).
Otherwise, they are calculated as a percentage of the value of the property.
Fees for making a declaration of succession are calculated on the common property of the deceased and his/her spouse, unless they were married under the separation of property.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Since January 2021
Tableau - Ecumenical succession fees since 1er january 2021
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€56.60(67.92 TTC)
Inventory
€75.46 (€90.55 TTC)
Certificate of Ownership
Less than €3,120
€15.09 (€18.11 TTC)
Greater than €3,120
0.484% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
1.935% before tax of the value of the property
From €6,500 to €17,000
1.064% before tax of the value of the property
From €17,000 to €30,000
0.726% before tax of the value of the property
More than €30,000
0.532% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,548 % HT of gross assets
From €6,500 to €17,000
0,851 % HT of gross assets
From €17,000 to €30,000
0,580 % HT of gross assets
More than €30,000
0,426 % HT of gross assets
Division of succession
From €0 to €6,500
4,837 % HT of gross assets
From €6,500 to €17,000
1,995 % HT of gross assets
From €17,000 to €60,000
1,330 % HT of gross assets
More than €60,000
0,998 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
1.935% before tax of the value of the property
From €6,500 to €17,000
1.064% before tax of the value of the property
From €17,000 to €30,000
0.726% before tax of the value of the property
More than €30,000
0.532% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
0.967% before tax of the value of the property
From €6,500 to €17,000
0.532% before tax of the value of the property
From €17,000 to €30,000
0.363% before tax of the value of the property
More than €30,000
0.266% before tax of the value of the property
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€57.69 (€69.23 TTC)
Inventory
€76.92 (€92.31 TTC)
Certificate of Ownership
Less than €3,120
€15.38 (€18.46 TTC)
Greater than €3,120
0.493% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
1.972% before tax of the value of the property
From €6,500 to €17,000
1,085% before tax of the value of the property
From €17,000 to €30,000
0.740% before tax of the value of the property
More than €30,000
0,542 % HT of the value of the property
Declaration of succession
From €0 to €6,500
1,578 % HT of gross assets
From €6,500 to €17,000
0,868 % HT of gross assets
From €17,000 to €30,000
0,592 % HT of gross assets
More than €30,000
0,434 % HT of gross assets
Division of succession
From €0 to €6,500
4.931% HT of gross assets
From €6,500 to €17,000
2.034% HT of gross assets
From €17,000 to €60,000
1.356% HT of gross assets
More than €60,000
1.017% HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
1.972% before tax of the value of the property
From €6,500 to €17,000
1,085% before tax of the value of the property
From €17,000 to €30,000
0.740% before tax of the value of the property
More than €30,000
0,542 % HT of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
0.986% before tax of the value of the property
From €6,500 to €17,000
0,542 % HT of the value of the property
From €17,000 to €30,000
0.370% before tax of the value of the property
More than €30,000
0.271% before tax of the value of the property
Please note
the VAT rate on emoluments is 20%.
DOM
The fees of notaries in matters of succession consist of regulated tariffs (emoluments) and unregulated tariffs (disbursements, duties and taxes, such as registration fees due to the public purse, VAT).
The unregulated rates vary according to the services provided.
The fee is the amount you have to pay to the notary for a regulated service.
Its amount is the same regardless of the notary you choose.
Depending on the type of service, the fee may be fixed (in particular for a well-known act) or proportional (in particular for a declaration of succession).
Proportional emoluments are calculated as a percentage of the gross inheritance assets, where the act relates to the whole of the estate (declaration of succession and division of the estate).
Otherwise, they are calculated as a percentage of the value of the property.
Fees for making a declaration of succession are calculated on the common property of the deceased and his/her spouse, unless they were married under the separation of property.
The amount of the fees varies according to your department.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Guadeloupe
Since March 1, 2024
Tableau - Ecumenical succession fees since 1er march 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€69.62 HT
Inventory
€92.82 HT
Certificate of Ownership
Less than €3,120
€18.56 HT
Greater than €3,120
0,595 % HT of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,380% before tax of the value of the property
From €6,500 to €17,000
1.309% before tax of the value of the property
From €17,000 to €30,000
0.893% before tax of the value of the property
More than €30,000
0.654% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,904 % HT of gross assets
From €6,500 to €17,000
1,047 % HT of gross assets
From €17,000 to €30,000
0,713 % HT of gross assets
More than €30,000
0,524 % HT of gross assets
Division of succession
From €0 to €6,500
5,949 % HT of gross assets
From €6,500 to €17,000
2,454 % HT of gross assets
From €17,000 to €60,000
1,636 % HT of gross assets
More than €60,000
1,228 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,380% before tax of the value of the property
From €6,500 to €17,000
1.309% before tax of the value of the property
From €17,000 to €30,000
0.893% before tax of the value of the property
More than €30,000
0.654% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.189% before tax of the value of the property
From €6,500 to €17,000
0.654% before tax of the value of the property
From €17,000 to €30,000
0.713% before tax of the value of the property
More than €30,000
0.327% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Between January 1, 2021 and February 29, 2024
Tableau - Succession fees between 1er January 2021 and February 29, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€70.75 HT
Inventory
€94.32 HT
Certificate of Ownership
Less than €3,120
€18.86 HT
Greater than €3,120
0.605% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,419% before tax of the value of the property
From €6,500 to €17,000
1.330% before tax of the value of the property
From €17,000 to €30,000
0.907% before tax of the value of the property
More than €30,000
0.665% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,935 % HT of gross assets
From €6,500 to €17,000
1,064 % HT of gross assets
From €17,000 to €30,000
0,725 % HT of gross assets
More than €30,000
0,532 % HT of gross assets
Division of succession
From €0 to €6,500
6,046 % HT of gross assets
From €6,500 to €17,000
2,494 % HT of gross assets
From €17,000 to €60,000
1,662 % HT of gross assets
More than €60,000
1,247 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,419% before tax of the value of the property
From €6,500 to €17,000
1.330% before tax of the value of the property
From €17,000 to €30,000
0.907% before tax of the value of the property
More than €30,000
0.665% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.209% before tax of the value of the property
From €6,500 to €17,000
0.665% before tax of the value of the property
From €17,000 to €30,000
0.454% before tax of the value of the property
More than €30,000
0.332% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€72.11 HT
Inventory
€96.15 HT
Certificate of Ownership
Less than €3,120
€19.22 HT
Greater than €3,120
0.616% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.677% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,972 % HT of gross assets
From €6,500 to €17,000
1,085 % HT of gross assets
From €17,000 to €30,000
0,740 % HT of gross assets
More than €30,000
0,542 % HT of gross assets
Division of succession
From €0 to €6,500
6,046 % HT of gross assets
From €6,500 to €17,000
2,494 % HT of gross assets
From €17,000 to €60,000
1,662 % HT of gross assets
More than €60,000
1,247 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.667% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.232% before tax of the value of the property
From €6,500 to €17,000
0.677% before tax of the value of the property
From €17,000 to €30,000
0.462% before tax of the value of the property
More than €30,000
0.339% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Martinique
Since March 1, 2024
Tableau - Ecumenical succession fees since 1er march 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€70.18 HT
Inventory
€93.57 HT
Certificate of Ownership
Less than €3,120
€18.71 HT
Greater than €3,120
0,600 % HT of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,399% before tax of the value of the property
From €6,500 to €17,000
1.319% before tax of the value of the property
From €17,000 to €30,000
0,900 % HT of the value of the property
More than €30,000
0.659% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,919 % HT of gross assets
From €6,500 to €17,000
1,055 % HT of gross assets
From €17,000 to €30,000
0,719 % HT of gross assets
More than €30,000
0,528 % HT of gross assets
Division of succession
From €0 to €6,500
5,998 % HT of gross assets
From €6,500 to €17,000
2,474 % HT of gross assets
From €17,000 to €60,000
1,649 % HT of gross assets
More than €60,000
1,237 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,399% before tax of the value of the property
From €6,500 to €17,000
1.319% before tax of the value of the property
From €17,000 to €30,000
0,900 % HT of the value of the property
More than €30,000
0.659% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.199% before tax of the value of the property
From €6,500 to €17,000
0.659% before tax of the value of the property
From €17,000 to €30,000
0.450% before tax of the value of the property
More than €30,000
0.330% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Between January 1, 2021 and February 29, 2024
Tableau - Estate emoluments between January 1, 2021 and February 29, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€70.75 HT
Inventory
€94.32 HT
Certificate of Ownership
Less than €3,120
€18.86 HT
Greater than €3,120
0.605% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,419% before tax of the value of the property
From €6,500 to €17,000
1.330% before tax of the value of the property
From €17,000 to €30,000
0.907% before tax of the value of the property
More than €30,000
0.665% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,935 % HT of gross assets
From €6,500 to €17,000
1,064 % HT of gross assets
From €17,000 to €30,000
0,725 % HT of gross assets
More than €30,000
0,532 % HT of gross assets
Division of succession
From €0 to €6,500
6,046 % HT of gross assets
From €6,500 to €17,000
2,494 % HT of gross assets
From €17,000 to €60,000
1,662 % HT of gross assets
More than €60,000
1,247 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,419% before tax of the value of the property
From €6,500 to €17,000
1.330% before tax of the value of the property
From €17,000 to €30,000
0.907% before tax of the value of the property
More than €30,000
0.665% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.209% before tax of the value of the property
From €6,500 to €17,000
0.665% before tax of the value of the property
From €17,000 to €30,000
0.454% before tax of the value of the property
More than €30,000
0.332% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€72.11 HT
Inventory
€96.15 HT
Certificate of Ownership
Less than €3,120
€19.22 HT
Greater than €3,120
0.616% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.677% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,972 % HT of gross assets
From €6,500 to €17,000
1,085 % HT of gross assets
From €17,000 to €30,000
0,740 % HT of gross assets
More than €30,000
0,542 % HT of gross assets
Division of succession
From €0 to €6,500
6,046 % HT of gross assets
From €6,500 to €17,000
2,494 % HT of gross assets
From €17,000 to €60,000
1,662 % HT of gross assets
More than €60,000
1,247 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.667% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.232% before tax of the value of the property
From €6,500 to €17,000
0.677% before tax of the value of the property
From €17,000 to €30,000
0.462% before tax of the value of the property
More than €30,000
0.339% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Guiana
Since March 1, 2024
Tableau - Estates since March 1, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€67.92 HT
Inventory
€90.55 HT
Certificate of Ownership
Less than €3,120
€18.11 HT
Greater than €3,120
0,581 % HT of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.322% before tax of the value of the property
From €6,500 to €17,000
1.277% before tax of the value of the property
From €17,000 to €30,000
0.871% before tax of the value of the property
More than €30,000
0.638% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,858 % HT of gross assets
From €6,500 to €17,000
1,021 % HT of gross assets
From €17,000 to €30,000
0,696 % HT of gross assets
More than €30,000
0,511 % HT of gross assets
Division of succession
From €0 to €6,500
5,804 % HT of gross assets
From €6,500 to €17,000
2,394 % HT of gross assets
From €17,000 to €60,000
1,596 % HT of gross assets
More than €60,000
1,198 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.322% before tax of the value of the property
From €6,500 to €17,000
1.277% before tax of the value of the property
From €17,000 to €30,000
0.871% before tax of the value of the property
More than €30,000
0.638% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.160% before tax of the value of the property
From €6,500 to €17,000
0.638% before tax of the value of the property
From €17,000 to €30,000
0.436% before tax of the value of the property
More than €30,000
0.319% before tax of the value of the property
Between January 1, 2021 and February 29, 2024
Tableau - Estate emoluments between January 1, 2021 and February 29, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€69.62 HT
Inventory
€92.82 HT
Certificate of Ownership
Less than €3,120
€18.56 HT
Greater than €3,120
0,595 % HT of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,380% before tax of the value of the property
From €6,500 to €17,000
1.309% before tax of the value of the property
From €17,000 to €30,000
0.893% before tax of the value of the property
More than €30,000
0.654% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,904 % HT of gross assets
From €6,500 to €17,000
1,047 % HT of gross assets
From €17,000 to €30,000
0,713 % HT of gross assets
More than €30,000
0,524 % HT of gross assets
Division of succession
From €0 to €6,500
5,949 % HT of gross assets
From €6,500 to €17,000
2,454 % HT of gross assets
From €17,000 to €60,000
1,636 % HT of gross assets
More than €60,000
1,228 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,380% before tax of the value of the property
From €6,500 to €17,000
1.309% before tax of the value of the property
From €17,000 to €30,000
0.893% before tax of the value of the property
More than €30,000
0.654% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.189% before tax of the value of the property
From €6,500 to €17,000
0.654% before tax of the value of the property
From €17,000 to €30,000
0.713% before tax of the value of the property
More than €30,000
0.327% before tax of the value of the property
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€72.11 HT
Inventory
€96.15 HT
Certificate of Ownership
Less than €3,120
€19.22 HT
Greater than €3,120
0.616% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.677% before tax of the value of the property
Declaration of succession
From €0 to €6,500
1,972 % HT of gross assets
From €6,500 to €17,000
1,085 % HT of gross assets
From €17,000 to €30,000
0,740 % HT of gross assets
More than €30,000
0,542 % HT of gross assets
Division of succession
From €0 to €6,500
6,046 % HT of gross assets
From €6,500 to €17,000
2,494 % HT of gross assets
From €17,000 to €60,000
1,662 % HT of gross assets
More than €60,000
1,247 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.465% before tax of the value of the property
From €6,500 to €17,000
1.356% before tax of the value of the property
From €17,000 to €30,000
0.925% before tax of the value of the property
More than €30,000
0.667% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.232% before tax of the value of the property
From €6,500 to €17,000
0.677% before tax of the value of the property
From €17,000 to €30,000
0.462% before tax of the value of the property
More than €30,000
0.339% before tax of the value of the property
Meeting
Since March 1, 2024
Tableau - Ecumenical succession fees since 1er march 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€76.98 HT
Inventory
€102.62 HT
Certificate of Ownership
Less than €3,120
€20.52 HT
Greater than €3,120
0.658% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,632% before tax of the value of the property
From €6,500 to €17,000
1.447% before tax of the value of the property
From €17,000 to €30,000
0.987% before tax of the value of the property
More than €30,000
0.723% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,105 % HT of gross assets
From €6,500 to €17,000
1,157 % HT of gross assets
From €17,000 to €30,000
0,789 % HT of gross assets
More than €30,000
0,575 % HT of gross assets
Division of succession
From €0 to €6,500
6,578 % HT of gross assets
From €6,500 to €17,000
2,713 % HT of gross assets
From €17,000 to €60,000
1,809 % HT of gross assets
More than €60,000
1,357 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,632% before tax of the value of the property
From €6,500 to €17,000
1.447% before tax of the value of the property
From €17,000 to €30,000
0.987% before tax of the value of the property
More than €30,000
0.723% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.315% before tax of the value of the property
From €6,500 to €17,000
0.987% before tax of the value of the property
From €17,000 to €30,000
0.494% before tax of the value of the property
More than €30,000
0.362% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Between January 1, 2021 and February 29, 2024
Tableau - Succession fees between 1er January 2021 and February 29, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€77.54 HT
Inventory
€103.38 HT
Certificate of Ownership
Less than €3,120
€20.67 HT
Greater than €3,120
0.663% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,651% before tax of the value of the property
From €6,500 to €17,000
1.458% before tax of the value of the property
From €17,000 to €30,000
0.995% before tax of the value of the property
More than €30,000
0.729% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,121 % HT of gross assets
From €6,500 to €17,000
1,166 % HT of gross assets
From €17,000 to €30,000
0,795 % HT of gross assets
More than €30,000
0,584 % HT of gross assets
Division of succession
From €0 to €6,500
6,627 % HT of gross assets
From €6,500 to €17,000
2,733 % HT of gross assets
From €17,000 to €60,000
1,822 % HT of gross assets
More than €60,000
1,367 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,651% before tax of the value of the property
From €6,500 to €17,000
1.458% before tax of the value of the property
From €17,000 to €30,000
0.995% before tax of the value of the property
More than €30,000
0.729% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.325% before tax of the value of the property
From €6,500 to €17,000
0.729% before tax of the value of the property
From €17,000 to €30,000
0.497% before tax of the value of the property
More than €30,000
0.364% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€80.77 HT
Inventory
€107.69 HT
Certificate of Ownership
Less than €3,120
€21.53 HT
Greater than €3,120
0.690% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.761% before tax of the value of the property
From €6,500 to €17,000
1,519% before tax of the value of the property
From €17,000 to €30,000
1.036% before tax of the value of the property
More than €30,000
0.759% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,209 % HT of gross assets
From €6,500 to €17,000
1,215 % HT of gross assets
From €17,000 to €30,000
0,829 % HT of gross assets
More than €30,000
0,608 % HT of gross assets
Division of succession
From €0 to €6,500
6,772 % HT of gross assets
From €6,500 to €17,000
2,793 % HT of gross assets
From €17,000 to €60,000
1,862 % HT of gross assets
More than €60,000
1,397 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.761% before tax of the value of the property
From €6,500 to €17,000
1,519% before tax of the value of the property
From €17,000 to €30,000
1.036% before tax of the value of the property
More than €30,000
0.759% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1,380% before tax of the value of the property
From €6,500 to €17,000
0.759% before tax of the value of the property
From €17,000 to €30,000
0,518 % HT of the value of the property
More than €30,000
0.379% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Mayotte
Since March 1, 2024
Tableau - Ecumenical succession fees since 1er march 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€76.98 HT
Inventory
€102.62 HT
Certificate of Ownership
Less than €3,120
€20.52 HT
Greater than €3,120
0.658% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,632% before tax of the value of the property
From €6,500 to €17,000
1.447% before tax of the value of the property
From €17,000 to €30,000
0.987% before tax of the value of the property
More than €30,000
0.723% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,105 % HT of gross assets
From €6,500 to €17,000
1,157 % HT of gross assets
From €17,000 to €30,000
0,789 % HT of gross assets
More than €30,000
0,575 % HT of gross assets
Division of succession
From €0 to €6,500
6,578 % HT of gross assets
From €6,500 to €17,000
2,713 % HT of gross assets
From €17,000 to €60,000
1,809 % HT of gross assets
More than €60,000
1,357 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,632% before tax of the value of the property
From €6,500 to €17,000
1.447% before tax of the value of the property
From €17,000 to €30,000
0.987% before tax of the value of the property
More than €30,000
0.723% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.315% before tax of the value of the property
From €6,500 to €17,000
0.987% before tax of the value of the property
From €17,000 to €30,000
0.494% before tax of the value of the property
More than €30,000
0.362% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Between January 1, 2021 and February 29, 2024
Tableau - Succession fees between 1er January 2021 and February 29, 2024
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€77.54 HT
Inventory
€103.38 HT
Certificate of Ownership
Less than €3,120
€20.67 HT
Greater than €3,120
0.663% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2,651% before tax of the value of the property
From €6,500 to €17,000
1.458% before tax of the value of the property
From €17,000 to €30,000
0.995% before tax of the value of the property
More than €30,000
0.729% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,121 % HT of gross assets
From €6,500 to €17,000
1,166 % HT of gross assets
From €17,000 to €30,000
0,795 % HT of gross assets
More than €30,000
0,584 % HT of gross assets
Division of succession
From €0 to €6,500
6,627 % HT of gross assets
From €6,500 to €17,000
2,733 % HT of gross assets
From €17,000 to €60,000
1,822 % HT of gross assets
More than €60,000
1,367 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2,651% before tax of the value of the property
From €6,500 to €17,000
1.458% before tax of the value of the property
From €17,000 to €30,000
0.995% before tax of the value of the property
More than €30,000
0.729% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance
From €0 to €6,500
1.325% before tax of the value of the property
From €6,500 to €17,000
0.729% before tax of the value of the property
From €17,000 to €30,000
0.497% before tax of the value of the property
More than €30,000
0.364% before tax of the value of the property
Please note
the VAT rate on emoluments is 8.5%.
Services performed between 1 May 2016 and 31 December 2020
These rates apply to one of the following services:
Service performed prior to January 2021 that has not yet been paid
Service that resulted in the payment by the client of a deposit or provision before March 2020
Service that resulted in costs incurred by a notary before March 2020.
Tableau - Inheritance fees between May 1, 2016 and December 31, 2020
Acts
Value of the property
Trim Slices
Cost
Act of notoriety
€80.77 HT
Inventory
€107.69 HT
Certificate of Ownership
Less than €3,120
€21.53 HT
Greater than €3,120
0.690% before tax of the value of the property
Proof of ownership
(notarial certificate)
From €0 to €6,500
2.761% before tax of the value of the property
From €6,500 to €17,000
1,519% before tax of the value of the property
From €17,000 to €30,000
1.036% before tax of the value of the property
More than €30,000
0.759% before tax of the value of the property
Declaration of succession
From €0 to €6,500
2,209 % HT of gross assets
From €6,500 to €17,000
1,215 % HT of gross assets
From €17,000 to €30,000
0,829 % HT of gross assets
More than €30,000
0,608 % HT of gross assets
Division of succession
From €0 to €6,500
6,772 % HT of gross assets
From €6,500 to €17,000
2,793 % HT of gross assets
From €17,000 to €60,000
1,862 % HT of gross assets
More than €60,000
1,397 % HT of gross assets
Issuance of bequests with discharge, discharge or acceptance
From €0 to €6,500
2.761% before tax of the value of the property
From €6,500 to €17,000
1,519% before tax of the value of the property
From €17,000 to €30,000
1.036% before tax of the value of the property
More than €30,000
0.759% before tax of the value of the property
Issuance of bequests without discharge, discharge or acceptance