How do I calculate registration fees when transferring business?

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)

The mutation of a business gives rise to a declaration and the payment of registration fees to the tax authorities. The formalities to be carried out differ depending on whether the fund has been transmitted for consideration (sale) or free of charge (donation).

Transfer for consideration

The deed of transfer must be filed with the tax office of registration without waiting if it is a deed under private signature or, in a delay of 1 month following the signature of the sale, if it is a authentic act.

You must submit the following to the check-in service, on site or by mail:

  • Deed of sale of the business in 2 copies
  • Business Transfer Declaration Form in 3 copies
  • Form for reporting the condition of equipment and goods transferred in 3 copies
  • Settlement of registration fees (in cash up to €300by check or bank transfer)

The deed of assignment must also be published in a support for legal announcements in a 15 days following the signing of the sale. If it is a deed of assignment under private signature, such publication shall be preceded by its registration with the tax office of the registration. THEauthentic act the transfer may, for its part, be the subject of that publication before its registration.

Declaration of transfer of goodwill or customers

Declaration of transfer of goodwill or customers: status of equipment and new goods transferred

Who shall I contact

The announcement must then be sent to the registry at the commercial court for publication at Bodacc: titleContent.

Registration fees are calculated on the sale price as follows:

Tableau - Registration fees and additional taxes for transfers of goodwill or goodwill for consideration (as a percentage of each taxable fraction)

Taxable value

Budget Law

Departmental tax

Municipal tax

Total

Enter €23,001 and €107,000

2%

0.60%

0.40%

3%

Enter €107,001 and €200,000

0.60%

1.40%

1%

3%

Greater than €200,000

2.60%

1.40%

1%

5%

The minimum amount of registration fees collected by the tax administration is €25.

If the sale of business includes sales of new goods, these are exempt from registration duties.

The cost of registration is at the expense of the purchaser, but there is nothing to prevent the seller from assuming some or all of these costs.

Please note

For acquisitions of goodwill up to €107,000 and carried out in the areas France ruralities revitalization (FRR), the registration fees are reduced from 3% à 1%.

In order to take advantage of this reduction, the purchaser must undertake to maintain the operation of the acquired fund for at least 5 years.

To whom should we yield?

The disposal benefits from a abatement from €500,000 on the value of the fund when it is realized with one of the following :

  • Either one employee of the transferred company. He must be employed in CDI full-time for at least 2 years or have a apprenticeship contract in progress at the time of transfer.
  • Either one family member of the transferor (spouse or Civil partnership partner, ascendants or descendants, or siblings)
What are the conditions to be respected?

This allowance shall be applied when all following conditions the following shall be respected:

  • The company exercises a commercial, industrial, craft, agricultural or liberal activity, with the exception of the management of its own movable or immovable assets.
  • The transferor shall have held the fund for more than 2 years (if the transferor has acquired the fund itself free of charge, no holding period is required).
  • The buyer must continue to operate the fund as a professional activity unique and in an effective and continuous manner, during the 5 years following the date of the sale.
  • The buyer must ensure effective leadership company during those 5 years.

Warning  

Where the required conditions are not met, the allowance shall be questioned. The purchaser must then pay the duties from which he had been exempted.

Transfer free of charge

The deed of donation must be filed with the tax department of registration in a delay of 1 month following the signature of the donation.

You must submit the following to the check-in service, either on site or by mail:

  • Deed of donation of the business in 2 copies
  • Business Transfer Declaration Form in 3 copies
  • Form for reporting the condition of equipment and goods transferred in 3 copies
  • Settlement of registration fees (in cash up to €300by check or bank transfer)

Declaration of transfer of goodwill or customers

Declaration of transfer of goodwill or customers: status of equipment and new goods transferred

Who shall I contact

After deposit at the registration service, the deed of donation must be published in a support for legal announcements. The advertisement must then be forwarded to the Registry of the Commercial Court for publication at the Bodacc: titleContent.

When a donation is made, the tax administration collects registration fees: a tax called donation rights.

Donation fees are paid by the purchaser but the donor may decide to pay for them.

To calculate this tax, the tax department of the registration proceeds as follows:

  1. It takes into account value of donation.
  2. He then deducts from this first value the amount of any abatements.
  3. He finally applies a tax schedule to the value found.

The amount of the allowance and the tax rate vary depending on the relationship between the donor and the donee (the purchaser).

Example :

You give your daughter a business worth €320,000, that's the value of the donation. A donation to one of your children has 2 consequences:

  • An abatement of €100,000 applies, i.e. 320 000 - 100 000 = €220,000.
  • The scale of taxation shall be 20%.

Thus, you or your daughter (at your choice) will have to pay transfer duties equivalent to 20% from €220,000, or €44,000 rights.

To facilitate the transmission of companies, specific exemptions may apply and reduce the amount of registration fees payable.

Dutreil Pact

The transmission of family companies is facilitated by the Dutreil system, which entitles the partial exemption donation rights, up to 75% of the value of the company.

In other words, only a quarter (25%) of the value of the company will be taken into account in calculating the amount of donation rights.

The Dutreil Pact applies if 3 cumulative conditions the following shall be respected:

  • The company was detained for at least 2 years by the assignor. No time limit is required if the transferor has acquired the fund itself free of charge.
  • Each beneficiary of the donation undertakes to keep the company and the assets allocated to it for 4 years.
  • One of the beneficiaries must undertake to carry on the company's activity for 3 years from the time of transmission.

Warning  

the Dutreil scheme is applicable only to companies engaged in an industrial, commercial, craft, agricultural or liberal activity. Companies for the management of movable or immovable assets (e.g. SCI) are excluded.

Early transmission

If the transferor has under 70 at the time of transmission, an additional reduction of 50% a transfer tax applies on the taxable portion of the gift.

The mechanism of early transmission is combined with the possible reductions and benefits of the Dutreil Pact.

Specific exemption for employees

In order to facilitate the transfer of very small companies to employees, a system of exemption from donation tax has been introduced.

This advantage takes the form of a abatement from €500,000 on the amount of the donation where all of the following conditions are met:

  • The company was detained for at least 2 years by the assignor. No time limit is required if the transferor has acquired the fund itself free of charge.
  • Beneficiary employees are in apprenticeship or CDI for at least 2 years and carry out their activity on a full-time basis.
  • Beneficiary employees must be in charge of the company during at least 5 years.

Who can help me?

The Public Service company Advisors

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