{"id":325,"date":"2021-02-03T01:26:00","date_gmt":"2021-02-03T00:26:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-notaires-prestations-relatives-au-patrimoine-et-a-la-propriete-de-lactivite-economique-2021\/"},"modified":"2021-02-03T01:26:00","modified_gmt":"2021-02-03T00:26:00","slug":"tarifs-des-notaires-prestations-relatives-au-patrimoine-et-a-la-propriete-de-lactivite-economique-2021","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/tarifs-des-notaires-prestations-relatives-au-patrimoine-et-a-la-propriete-de-lactivite-economique-2021\/","title":{"rendered":"Tarifs des Notaires \u2013 Prestations relatives au patrimoine et \u00e0 la propri\u00e9t\u00e9 de l\u2019activit\u00e9 \u00e9conomique \u2013 2021"},"content":{"rendered":"<div>\n<p><strong>Les prestations en mati\u00e8re d&rsquo;\u00e9change donnent lieu \u00e0 la perception :<\/strong><\/p>\n<ul>\n<li>s&rsquo;agissant de l&rsquo;\u00e9change bilat\u00e9ral, d&rsquo;un \u00e9molument proportionnel \u00e0 la valeur du plus fort des deux lots \u00e9chang\u00e9s, selon le bar\u00e8me suivant\u00a0:<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>3,870 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,596 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,799 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<ul>\n<li>s&rsquo;agissant de l&rsquo;\u00e9change multilat\u00e9ral, d&rsquo;un \u00e9molument proportionnel \u00e0 la valeur globale des biens \u00e9chang\u00e9s, selon le bar\u00e8me suivant :<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>2,580 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,709 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><br \/>L&rsquo;abandon de biens ou droits donne lieu \u00e0 la perception :<\/strong><\/p>\n<ul>\n<li>s&rsquo;agissant de l&rsquo;abandon unilat\u00e9ral par acte s\u00e9par\u00e9, d&rsquo;un \u00e9molument fixe de 26,41 \u20ac ;<\/li>\n<li>s&rsquo;agissant de l&rsquo;abandon accept\u00e9 dans le m\u00eame acte, d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant :<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,935 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,726 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><br \/>La vente \u00e0 r\u00e9m\u00e9r\u00e9 donne lieu \u00e0 la perception d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant :<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>3,870 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,596 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,799 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><br \/>Le rachat de biens vendus \u00e0 r\u00e9m\u00e9r\u00e9 donne lieu \u00e0 la perception d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant\u00a0:<br \/><\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,935 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,726 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Le partage de soci\u00e9t\u00e9s de construction donne lieu \u00e0 la perception d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant :<br \/><\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,967 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,363 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 30\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,266 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p>En cas de partage partiel, le montant des \u00e9moluments support\u00e9s par chaque copartageant sortant de la soci\u00e9t\u00e9 ne pourra \u00eatre sup\u00e9rieur au montant de ceux dont il aurait \u00e9t\u00e9 redevable si le partage avait \u00e9t\u00e9 total.<\/p>\n<p><strong>Le partage volontaire ou judiciaire donne lieu \u00e0 la perception :<\/strong><\/p>\n<ul>\n<li>d&rsquo;un \u00e9molument proportionnel \u00e0 l&rsquo;actif brut, d\u00e9duction faite seulement des legs particuliers, selon le bar\u00e8me suivant* :<\/li>\n<\/ul>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>4,837 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,995 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,330 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,998 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<ul>\n<li>d&rsquo;un \u00e9molument proportionnel non d\u00e9gressif de 0,484 % sur les reprises en nature.<\/li>\n<\/ul>\n<p>* Cet \u00e9molument n&rsquo;est per\u00e7u qu&rsquo;une seule fois sur les valeurs qui figurent dans plusieurs op\u00e9rations successives comprises dans un m\u00eame acte de liquidation.<\/p>\n<p><strong>Le partage de biens indivis donne lieu \u00e0 la perception d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant :<br \/><\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>2,580 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,064 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,709 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>La liquidation sans partage donne lieu \u00e0 la perception d&rsquo;un \u00e9molument proportionnel, selon le bar\u00e8me suivant :<br \/><\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>TRANCHES D\u2019ASSIETTE<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 0 \u00e0 6\u00a0500 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>1,935 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,799 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>De 17\u00a0000 \u20ac \u00e0 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,532 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Plus de 60\u00a0000 \u20ac<\/p>\n<\/td>\n<td width=\"226\">\n<p>0,399 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Les ventes par adjudication judiciaire de meubles et objets mobiliers, d&rsquo;arbres en d\u00e9tail et de bateaux donnent lieu \u00e0 la perception des \u00e9moluments pr\u00e9vus pour les commissaires-priseurs judiciaires, \u00e0 savoir un \u00e9molument proportionnel au produit de chaque lot, selon le bar\u00e8me suivant :<br \/><\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>CHARGE DE LA PRESTATION<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>TAUX APPLICABLE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Part \u00e0 la charge du vendeur<\/p>\n<\/td>\n<td width=\"226\">\n<p>4,96 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Part \u00e0 la charge du vendeur<\/p>\n<\/td>\n<td width=\"226\">\n<p>11,90 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Total<\/p>\n<\/td>\n<td width=\"226\">\n<p>16,86 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Les prestations en mati\u00e8re d&rsquo;affectation d&rsquo;un bien immobilier dans le patrimoine de l&rsquo;entrepreneur individuel \u00e0 responsabilit\u00e9 limit\u00e9e donnent lieu \u00e0 la perception des \u00e9moluments suivants :<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"378\">\n<p><strong>DESIGNATION DE LA PRESTATION<\/strong><\/p>\n<\/td>\n<td width=\"226\">\n<p><strong>EMOLUMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Etablissement de l&rsquo;acte et d\u00e9p\u00f4t de la d\u00e9claration d\u2019affectation<\/p>\n<\/td>\n<td width=\"226\">\n<p>113,20 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Renonciation \u00e0 l&rsquo;affectation<\/p>\n<\/td>\n<td width=\"226\">\n<p>113,20 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Acte comportant reprise, cession ou apport du bien affect\u00e9<\/p>\n<\/td>\n<td width=\"226\">\n<p>113,20 \u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"378\">\n<p>Evaluation d&rsquo;un bien immobilier dont la valeur doit \u00eatre d\u00e9clar\u00e9e<\/p>\n<\/td>\n<td width=\"226\">\n<p>113,20 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline\">Source :<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000041663457\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arr\u00eat\u00e9 du 28 f\u00e9vrier 2020 fixant les tarifs r\u00e9glement\u00e9s des notaires<\/a> (Articles A 444-117 \u00e0 A 444-125 du Code de commerce)<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les prestations en mati\u00e8re d&rsquo;\u00e9change donnent lieu \u00e0 la perception : s&rsquo;agissant de l&rsquo;\u00e9change bilat\u00e9ral, d&rsquo;un \u00e9molument proportionnel \u00e0 la valeur du plus fort des deux lots \u00e9chang\u00e9s, selon le bar\u00e8me suivant\u00a0: TRANCHES D\u2019ASSIETTE TAUX APPLICABLE De 0 \u00e0 6\u00a0500 \u20ac 3,870 % De 6\u00a0500 \u20ac \u00e0 17\u00a0000 \u20ac 1,596 % De 17\u00a0000 \u20ac \u00e0 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[40,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/325"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=325"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=325"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=325"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=325"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}