How much does it cost to register an instrument ?

Stamp duty is payable when registering an instrument.

Stamp duty is fixed or proportional depending on the type of instrument as mentioned hereinafter:

• For transfers of shareholders’ rights:

  • transfers of interests in legal entities investing predominantly in property: 5% fixed stamp duty

  • transfers of shares, founder shares or shares of beneficiaries of limited companies, other than those of companies investing predominantly in property, and for capital shares or equity securities subscribed for by customers of mutual savings or cooperative banks: 0.1% fixed stamp duty

  • other transfers of shareholders’ rights (members’ shares in companies whose capital is not divided up into shares other than those investing predominantly in property and other than the capital shares or equity securities subscribed for by customers of mutual savings or cooperative banks, the stamp duty is 3%): the duty is calculated by applying a reduction on the value of each members’ share that is equal to the ratio between an amount of €23,000 and the company’s total number of members’ shares.

• For transfers of movable property: €125

• For recognitions of debts: €125

• For loans: €125

• For goodwill : 0% up to €23,000, 3% for the proportion between €23,000 and €200,000 and 5% above €200,000

Specific case: There is an exemption when the transfer of shareholders’ rights is between companies belonging to the same group. The parties do not have to prove that they belong to a group when registration is carried out.

Updated DINR ENR