AS OF JULY 1, 2024

I - GENERAL PRINCIPLES

We accompany you throughout your legal operations by taking care of the drafting of your documents, as well as the formalities related to these documents. Our fees therefore include the drafting and formalities, but the costs are of course not included.

1°/ Hourly rates. The hourly billing for all Lawyers of the Firm covers all services and procedures that are not subject to a flat rate, as determined below. The hourly rate applied depends on the nature of the services. Thus, appointments and consultations without opening a file are billed at a rate of €210 excl. VAT / hour. For the drafting of documents and tax declarations, an hourly rate of €150 excl. VAT / hour is applied. Research, preparatory work, and specific calculations are billed at a reduced rate of €100 excl. VAT / hour. An annual subscription service grouping all services (advice, drafting, telephone consultations...) can be implemented based on an average billing rate of €180 excl. VAT / hour.

2º/ Fees are always established excluding tax, fees, and disbursements. Fees and costs are increased by VAT at the current rate (20%).

The chancery fees (also known as file fees) are subject to separate pricing, established either on a flat rate basis (€60 for AGOA), or based on actual costs (photocopies, registered letters...).

The supply of registers is billed at €60 excl. VAT per register. Travel expenses are calculated based on the mileage allowance scale defined by the tax administration or on actual costs (SNCF/airplane).

II - LEGAL FEES Drafting & formalities

• Flat rate pricing Reminder: the "advice, preliminary negotiation" part is billed separately, based on the hourly rate.

A - COMPANIES AND GROUPS INCORPORATION WITH CASH CONTRIBUTION

• Public Limited Company (without public offering): €2,010

• Simplified Joint Stock Company (SAS): €1,300

• Limited Liability Company: €1,230

• General Partnership: €1,300

• Professional Civil Company: €2,080

• SELARL: €1,690

• SELAFA: €2,470

• SCP + Practice Contract: €2,080

• Economic Interest Group: €3,250

• SCI / SCM without practice contract: €1,230

• Association (Without Internal Regulations): €1,170

B - INCORPORATION WITH CONTRIBUTION IN KIND

• Additional fees for the contribution contract (excluding fees for the Contribution Auditor): €1,230

• Except contributions of business assets: €2,030

C - ANNUAL LEGAL ASSISTANCE SERVICE (approval of accounts)

• SA (base 7 partners): €2,080

• SA with Management Board: €2,080

• SAS: €1,690

• SARL / EURL: €890

• SCA: €2,140

• Family SCI (IR or IS): €410

• If distribution declaration 2777 (IR&CSG): €120

• IFU declaration (base 2 partners + €60/additional partner): €150

D - STATUTORY AMENDMENTS

Excluding assistance to the General Meeting Excluding contribution agreement and calculation of issuance premium and DPS.

• Fee for one amendment, the following €320

• SA/SARL statutory amendment requiring legal notice: €970/630

• SA/SARL capital increase by contribution in kind: €1,540/840

• SA/SARL capital increase in cash or reserve incorporation: €1,510/810

• SA/SARL capital reduction for loss absorption: €1,510/810

• SA/SARL other capital reductions: Hourly rate €150

• SA/SARL statutory amendment not requiring legal notice: €910/560

• EGM dissolution: €640

• EGM liquidation: €640

For SAS, the rate applied is that of SA in the presence of a collegiate management body, and that of SARL in the presence of a President, sole manager.

E - MERGER – DIVISION – PARTIAL ASSET CONTRIBUTION (excluding preliminary negotiation)

• Hourly rate: €150

• Minimum flat rate 15h/20h

F - LIQUIDATION

• Support for liquidation operation & liquidation account

• Hourly rate: €150

G - TRANSFORMATION

• Fees identical to those of incorporation (preliminary operations, such as capital increase, are not included). + EGM statutory amendment fee.

H - TRANSFER OF SOCIAL RIGHTS

• Transfer deed with RCS amendment (manager): €620

• Transfer deed with prior EGM, approval, update of statutes: €800

• Block transfer with guarantee agreement with protocol: Hourly rate €150

I - GROUP OF COMPANIES

• Classic shareholders' agreement: €1,170

• Intra-group agreement: Treasury / Service provision: €1,950

• Current account agreement: Blocking / abandonment: €520

J - INDIVIDUALS

• Registration with RCS / Professions: €200

• Amendment/Cancellation: €100

K – COMMERCIAL PROPERTY AND CIVIL CLIENTELE (Excluding negotiation)

• Transfer of business assets:

  • Up to €400,000 transfer price: flat rate €3,900

  • Above €400,000: add 1.5% on the portion of the price exceeding €400,000

• Transfer of civil clientele:

  • Up to €25,000 transfer price: flat rate €1,170

  • Above €25,000 transfer price, add 1.5% on the portion of the price exceeding €25,000

• Escrow mission: minimum fee of €200, + 2% of the amounts paid

• Drafting of a management lease contract: €1,300

L – LEASES

• Commercial lease (excluding negotiation): €590

• Residential/professional lease: €460

• Lease amendment: €390

• Transfer of lease rights: €1,560

M - LABOR LAW

• Payroll + Single hire declaration: Contact us

• URSSAF control assistance on-site: €210

• URSSAF control assistance on documents: €100

• Termination of employment contract: drafting of documents: €390

• Drafting of the dismissal procedure for personal reasons: €470

• Drafting of the economic dismissal or incapacity procedure: €600

• Drafting of a negotiated settlement/conventional termination: €600

• Drafting of internal regulations: €1,560

• Drafting of a company agreement: profit-sharing, annualization: €3,250

• Participation agreement: €3,900

• Organization of delegate elections: €1,950

N - TAX ASSISTANCE & FILING OF DECLARATIONS

Individuals:

• 2042 - IR calculation and filing: €490

• If rental income: 2044 per property, excluding special income: €260

• IR calculation appointment: €200

• ISF: minimum €850

Tax assistance for liberal professions (BNC) 2035-2042-2044: €2,050 Including:

• 2035 declaration: €1,300

• 2042 declaration + IR calculation + filing: €490

• 2044 declaration per property – excluding special income: €260

Tax assistance BNC special installation:

• 1/3 reduction 1st year: €1,300

• Annual general meeting for approval of accounts: €460

SCI:

• 2072 for one property: €510

• Annual general meeting for approval of accounts: €460

III – DEBT COLLECTION

• Contact us

IV - LITIGATION FEES

General conditions

The fee conditions below are indicated for information purposes, regarding the most common litigation cases, before the Lyon courts.

For each case outside the jurisdiction of the Lyon and Villeurbanne courts, a minimum supplement of €1,040 may be charged, for the fees of a local correspondent lawyer and travel expenses.

Depending on the urgency of the case, a supplement may be requested from the client.

Depending on the nature of the case, a fee may be proposed based on hourly rates and a remuneration clause based on the final result.

Specific conditions by type of litigation

A - Civil Litigation

• District Court (summary or full hearing): Flat rate of €650 to 3,250

• High Court (summary or full hearing): Flat rate of €1,950 to 5,800

• Social Security Court: Flat rate of €1,950 to 3,900

• Court of Appeal: Flat rate of €3,250 to 5,800

• Summary before the First President: Flat rate €1,950

B - Commercial Litigation

• Commercial Court (full hearing): Flat rate of €2,600 to 5,800

• Commercial Summary: Flat rate of €1,950 to 3,900

• Mediation: Flat rate of €1,950 to 3,250

• Arbitration: Flat rate from €3,900

C - Tax Litigation

• Tax litigation: hourly rate – €150

D - Employment Litigation

• Case study: €390

• Employment summary: Flat rate from €650

• Conciliation hearing: €390

• General Litigation: Flat rate from €3,250