The registration fee on redemptions of goodwill and corporate Upon redemption of a company, the purchaser owes
rights of Registration (duties).
Within a month after signing the deed of assignment (sale), the purchaser must register the deed with the tax office and pay at this time the corresponding rights.
These rights depend on the amount and nature of the transaction (acquisition of company shares, redemption of a business).
1. Redemption of a business Upon the resumption of a business (goodwill, leasehold rights, trade name ...), the transferee (buyer) must pay registration fees determined according to a schedule
Official :
- no fee is payable for the portion of the sale price is less than € 23,000 (0% )
- for the part of the sale price between 23,000 to 200,000 €, the fee is 3% ,
- for the portion of the sale price exceeding € 200,000, a fee of 5% apply.
A preferential treatment provided for the redemption of a business or customers in areas of urban renewal (ZRU), urban zones (UFZ) or rural areas of priority development (TRDP). In this case, the relevant registration fees are slightly reduced because the part of the purchase price of between € 23,000 and 107,000, the tax rate is reduced to 1% (beyond € 107,000, the current rates apply: 3% then 5%).
Do not forget that in addition to registration fees, there should be registration fees to the RCS, advertising, fees on loans, fees for drafting the act ...
Goods and commodities sold, are subject to VAT, are not subject to taxation in respect of registration fees.
NB: All rates include both the state tax, the tax county and municipal tax .
2. Buy a business The transfer of corporate securities are generally subject to any registration fee equal to 3% of the purchase price. However, specific rules exist depending on the acquired company.
2.1. Purchase of shares are concerned titles Partnerships (SNC), one-person businesses with limited liability (EURL), SARL family (limited liability companies formed between members of one family) or SARL " classic.
The registration fees are fixed at 3% of the purchase price of shares net of a reduction of 23,000 €
on the sale price of the securities (if the acquisition involves total capital). The deduction is reduced proportionately to the share capital acquired (eg acquiring 70% stake, is the reduction of 23,000 x 70% or € 16,100).
2.2. Purchase of shares are concerned corporate securities (SA), companies limited by shares (SAS) and company limited by shares (SCA). The amount of
registration fee is set at 3%
but the amount is capped at 5,000 €
.
NB: Special rules may apply if the transfer of title relate to a contribution in kind within the last 3 years. See also:
"The financing of takeovers and new businesses."
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