| Deed type | Discount rate per bracket |
|---|---|
| Sale and purchase, pre-completion sale, sale with repurchase option, construct-sell company share distribution, exchange | 10% from 40 M€ |
| Loan, mortgage charge | 10% from 40 M€ |
| QuLoan repayment receipt, subrogated repayment receipt, release of mortgage, extension of term | 10% from 40 M€ |
| Ground lease, long-term lease, other leases, assignment of lease | 10% from 40 M€ |
| Corporate real estate registration (contribution, merger) | 10% from 40 M€ |
