It was scheduled for May 2020; it has only been applied since the beginning of the year: the reduction in notary fees. Be careful, however, not to be fooled by the term: when we think of notary fees, we mainly think of real estate. The capital loss which only applies to the emoluments of notaries is not, in this area, as impactful as one might think. For other types of acts, on the other hand, the decrease is a little more significant. We take stock …
Notary fees reduced in 2021 – iStock-Gwengoat
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Do not confuse registration fees and notary fees!
When he drafts a deed subject to “transfer duties for valuable consideration” (DTMO) – and this does not only concern real estate transactions – the notary receives a lump sum which includes, on the one hand, “registration fees »Corresponding to taxes which are paid to the tax authorities; and, on the other hand, the fees that he invoices in return for the work that he provides. These fees fall into two categories: fixed emoluments (which concern, for example, the drafting of a real estate sale contract or a PACS) and free emoluments. These correspond to unregulated fees, because they are paid within the framework of the signing of deeds where the intervention of the notary is not made compulsory by law (this concerns, for example, formalities related to companies such as the drafting of statutes , the ISF declaration, or even the preparation of a deed of sale of business). The reduction in notary fees mentioned in this subject concerns fixed emoluments, or so-called “regulated” fees.
Lower notary fees … What impacts, on what types of deeds?
On the grounds of “freeing the economy and making trade more fluid”, Macron law n ° 2015-990 of August 6, 2015 modified the rules applicable to fixed fees. First of all, by offering the notary the possibility of granting discounts on his fees, subject to complying with two rules: not only that he makes public the rate of the discounts offered, by type of deed; but also, that it does not apply any personalized discount … All its customers must be subjected to the same scale. On the other hand, the Macron law provided for an overall reduction in the costs invoiced by the notary for the various operations that he is authorized to carry out, as detailed below: By 1.33% for deeds of sale real estate; 1.45% for deeds of loan; 1.38% for acts of notoriety; 1.36% for declarations of inheritance. It is therefore this reform of regulated tariffs, which, not having been able to enter into force on May 1, 2020 as planned, was postponed to January 1, 2021. The average overall decrease, all acts combined (real estate transactions, donations, declarations of inheritance, marriage contracts …) finally seems to amount to 1.9%. But the gains are variable depending on the type of act. For example, in the context of a real estate purchase, the fairly large share of transfer rights (between 7 and 8% of the sale price for the old and between 3 and 4% for the new), makes the gain quite limited : the decrease observed would only be € 60.66 excluding tax for a real estate sale in the amount of € 350,000. The cost of raising a mortgage should, for its part, suffer a capital loss of 50 € for a property valued at 150,000. Finally, as a last example, the Pacsés, since January 1, have achieved an economy which is much less neutral, ie € 128!
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