Notarial services are predominantly subject to a fee schedule set by decree. The cost of notaries’ services is therefore the same regardless of the client, the notary or the geographical area. The fee is either a fixed amount or proportional to the value of the assets involved in the transaction.

Furthermore, notaries may act as advisers or as drafters of certain deeds not subject to the fixed scale. In such cases, they are remunerated under a fee agreement freely negotiated with their client.

Act No. 2015-990 of 6 August 2015, Decree No. 2016-230 of 26 February 2016, the Order of 26 February 2016 and the Order of 28 February 2020 set the regulated fees for notaries.

Since 1 January 2021, a notary’s office may grant its clients a discount on its fees capped at 20 per cent, above a certain tax base threshold. This discount may be as high as 40 per cent for certain deeds, which are exhaustively listed, and which relate to property or rights with a value exceeding €10,000,000.

1. Transfers between living persons

1.1. Gifts, shared gifts and intergenerational shared gifts, not relating to a business benefiting from the provisions of the Dutreil Act.

Article A. 444-67: Deeds relating to inter vivos gifts (items 16 to 19 of Table 5 appended to Article R. 444-3 of the Commercial Code).
Article A. 444-68: Partitioned gifts (items 20 and 21 of Table 5 annexed to Article R. 444-3 of the Commercial Code)

  • Discount rate

    • From €10,000,000 to €20,000,000: 10 per cent
    • Over €20,000,000: 20 per cent (maximum discount permitted)

1.2. Business transfer transactions eligible for the provisions of the Dutreil Act

Article A. 444-67: Deeds relating to inter vivos gifts (items 16 to 19 of Table 5 annexed to Article R. 444-3 of the Commercial Code)
Article A. 444-68: Partial gifts (items 20 and 21 of Table 5 annexed to Article R. 444-3 of the Commercial Code)

  • Discount rate

    Discount rate

    • Over €10,000,000: 40 per cent (maximum permitted discount)

2. SHARING OPERATIONS

Article A. 444-121: Voluntary or judicial division, with or without the liquidation of the community of property, of an estate, of a company (other than construction companies) or of an association (item 101 of Table 5 annexed to Article R. 444-3 of the Commercial Code)

Article A. 444-122: Partition of undivided property (item 102 of Table 5 annexed to Article R. 444-3 of the Commercial Code)

  • Discount rate

    • From €10,000,000 to €20,000,000: 10 per cent
    • Over €20,000,000: 20 per cent (maximum discount permitted)