Deeds for the delivery of legacies (numbers 9 and 10 of table 5) give rise to the collection of a proportional emolument:
1° According to the following scale, with regard to the deed with discharge, acquittance or acceptance:
Base brackets | Rate applicable |
|---|---|
0 to €6,500 | 1.935% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €30,000 | 0.726% |
Over €30,000 | 0.532% |
2° According to the following scale, in the case of a deed without discharge or receipt or on the subsequent discharge, receipt or acceptance:
| Tax base | Applicable rate |
|---|---|
0 to €6,500 | 0.967% |
From €6,500 to €17,000 | 0.532% |
From €17,000 to €30,000 | 0.363% |
Over €30,000 | 0.266% |

