non-residential real estate and interest

Deed typeDiscount rate per bracket
Sale and purchase, pre-completion sale, exchange20% from 20 to 30 M€ 40% above
Loan and security or pledge within loan20% from 20 to 30 M€ 40% above
Loan repayment receipt, subrogated repayment receipt20% from 20 to 30 M€ 40% above
Mortgage charge20% from 20 to 30 M€ 40% above
Assignment of lien priority, endorsement, delegation of debt40% from 10 M€
Separate surety40% from 10 M€
Separate pledge of intangible or tangible assets40% from 10 M€
Release of mortgage or lender’s lien40% from 10 M€
Assignment of debt (receivable or payable)40% from 10 M€
Finance lease, finance lease assignment, finance lease purchase20% from 20 to 30 M€ 40% above
Extension of term40% from 10 M€
Ground lease, long-term lease, other leases (excluding commercial leases), assignment of lease20% from 20 to 30 M€ 40% above
Corporate real estate registration (contribution, merger)40% from 10 M€