The law of modernization of the economy has harmonized since August 6, 2008, the rate of registration fees applicable to assignments for consideration of social rights. The share transfers are now subject to a proportional set at 3% capped at 5,000 euros (before this rate was 1.1% capped at 4,000 euros) so far equal to 5%, the rate of registration rights provisions applicable to transfers for value of company shares rose to 3%.
Reminder: the rate of registration fee applies to the purchase price less an allowance equal for each share sold to the report between 23 000 and the number of shares of the company. Thus, a company whose capital is divided into 500 shares, the shareholder who sells 200 for a price of 60,000 euros will be liable to pay registration fees for the amount of: [60 000 - (23 000 x 200 / 500)] x 3 = 50% EUR 800 x 3% = 1,524 euros.
The scale of common law applicable to transfers of business assets and related entities (customer, successor agreement, lease rights, public and corporate office) is also amended. The rate is reduced by 5% to 3% on the portion of the sale price exceeding EUR 23 000 but less than 200,000 euros. Copyright ©
SID Press - 2008
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