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Nil or very low registration

fees for everyday transactions

Rates applicable to main transactions

A.

CONSTITUTION - ARTICLES

1. Outright contributions

a.

of buildings, property rights,

goodwill, customers, rights to lease

or lease agreement:

Exempt

uu

to a company subject to corporate

tax by a company also subject to

corporate tax

Exempt

uu

to a company subject to corporate

tax by a person (individual or legal

entity) not subject to this tax:

– buildings

8% or exempt

– goodwill and similar

6% beyond €25,000 or exempt

b.

goods other than those listed above

(including cash contributions)

Exempt

2. Contributions in return

for payment

uu

buildings

8%

uu

other property

basic transfer duty depending

on the nature of the property

or €125

(art. 680)

B.

CAPITAL INCREASE

1. Outright contributions:

a.

buildings, property rights, goodwill

(unless new goods), customers,

rights to lease or lease agreement:

uu

to a company not subject to

corporate tax:

Fixed rate of €500

uu

to a company subject to corporate

tax by a company also subject to

corporate tax:

Fixed rate of €500

uu

to a company not subject to

corporate tax by a person (individual

or legal entity) not subject to this tax:

– buildings

8% or fixed rate of €500

– goodwill and similar

6% beyond €25,000 or fixed rate

of €500

b.

goods other than those listed

above (e.g. cash)

Fixed rate of €500

2. Contributions in return for

payment:

uu

resulting from assumed liabilities in

the event of contributions to a sole

proprietorship company

– buildings

8% or fixed rate of €500

– goodwill and similar

6% beyond €25,000 or fixed rate

of €500

uu

buildings

8%

uu

other property

basic transfer duty depending

on the nature of the property or

€125

(art. 680)

3. Capitalization of reserves

Fixed rate of €500

C.

DEDUCTION OF FIXED CAPITAL

Fixed rate of €125 for unnamed

acts

D.

DISSOLUTION

Fixed rate of €500

E.

CLOSURE OF LIQUIDATION

PROCEEDINGS

Without dividend sharing

between partners)

Fixed rate of €125 for unnamed

acts

F.

TRANSFER OF STOCKS OR

SHARES

1. Transfer of shares:

a.

of listed companies:

uu

not recognized by an act

Exemption

uu

recognized by an act

3% capped at €5,000 per transfer

b.

unlisted companies:

uu

general case

3% capped at €5,000 per transfer

uu

real estate companies

8%

2. Transfer of shares:

Registration fee

uu

general case:

3% after applying a deduction

(€23,000 / total number of shares)

uu

real estate companies:

8% without any deduction

34

BUSINESS TAXATION

DOING BUSINESS IN SAINT-MARTIN