| Deed type | Discount rate per bracket |
|---|---|
| Gift, gift distribution, estate distribution, settlement of estate, real estate transfer, disposal of jointly-held property, joint ownership agreement, prenuptial settlement, amendment to marital settlement. | Non-residential real estate and interest: 10% from 20 to 30 M€ 20% from 30 to 40 M€ 30% from 40 to 50 M€ 40% above |
| Inheritance tax reporting | 10% from 30 M€ |
