| Deed type | Discount rate per bracket |
|---|---|
| Sale and purchase, pre-completion sale, exchange | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Loan and security or pledge within loan | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Loan repayment receipt, subrogated repayment receipt | no discount |
| Mortgage charge | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Assignment of lien priority, endorsement, delegation of debt | 40% from 10 M€ |
| Separate surety | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Separate pledge of intangible or tangible assets | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Assignment of debt (receivable or payable) | 40% from 10 M€ |
| Non-mortgage loan | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Finance lease, finance lease assignment, finance lease purchase | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Extension of term | 40% from 10 M€ |
| Ground lease, long-term lease, other leases (excluding commercial leases), assignment of lease | 20% from 40 to 50 M€, 30% from 50 to 60 M€, 40% above |
| Corporate real estate registration (contribution, merger) | 40% from 30 M€ |