Yes. The French Commercial Code (Articles A444-53 et seq.) sets out the notary’s fees, known as emoluments, which represent the notary’s remuneration. However, the total cost of a donation deed includes several other components:
Registration duties (droits d’enregistrement) payable to the tax authorities;
Value Added Tax (VAT) applicable to certain fees;
Real estate security contribution (contribution de sécurité immobilière);
Disbursements (débours), which cover administrative costs such as document copies, land registry checks, and formalities.
Therefore, the amount quoted by your notary includes both regulated fees and mandatory taxes, which explains the difference with the fee schedule found in the Commercial Code.ébours.