Schedule of fees due to notaries for official ministerial acts (TNo) - Emoluments and Fees. Ministerial Operations (TNO)

1. For ministerial operations, the notary receives

1. a fee the amount of which is set in the present tariff;

2. professional fees for operations preceding and subsequent to the instrumentation, calculated according to the importance and difficulty of the matter, taking into account the result obtained.

1. For acts not provided for by this schedule and for all acts that the parties wish to give an authentic form, the fee is calculated according to the principles of Article 118 of Law [A].

1. The emolument for an act includes

1. the drafting of the act;

2. the issuance of the first certified copy;

3. the copy for the land register or the commercial register;

4. the entry in the index;

5. for acts *mortis causa*, the transcription in the register.

1. A notary who has drawn up an uninstrumented deed is entitled

1. to a fee not exceeding half of that provided for the deed, but at most Fr. 2,000.-;

2. to the fees provided for in Article 1, paragraph 2.

1. The party requesting the intervention of a notary whose assistance is not required by law [A] shall bear alone the costs arising therefrom.

1. The emolument for an instrument is based on the sum stated as the price, capital, or value, with the following specifics

1. For donations, the emolument is based on the value of the donated assets;

2. For instruments whose object is the transfer of ownership, particularly partitions and exchanges, the emolument is based on the valuation of all assets;

3. For assignments in lieu of partition and withdrawals from undivided co-ownership, the emolument is based on the price of the share or shares concerned;

4. For instruments establishing condominium ownership, whether before or after construction, the emolument is based on the value of the building and the land;

5. For instruments involving a periodic prestation, the emolument is based on its capitalized value;

6. For instruments involving several operations, each of them gives rise to the collection of an emolument, unless otherwise provided by the present tariff.

2. In the absence of a stated price, capital, or value, the emolument is based

1. For a real estate instrument, on the value of the properties;

2. For another instrument, on the importance and difficulty of the matter.

3. Debts that may be assumed are not deducted when determining the sum on which the emolument is calculated.

1. The fee calculated based on the sum of the act is determined, unless otherwise provided, by distributing this sum into categories and applying the corresponding rate to each category.

1. Exempt institutions from direct cantonal tax benefit from a 20% reduction in the fee due for an authentic act.

2. The notary may also waive the fee due from individuals without means for a legal certification, a certificate of notoriety, or a sworn declaration. Regarding a total or partial waiver of the fee for other authentic acts executed for the benefit of individuals without means, the notary must first seek authorization to grant this waiver from the department.

3. The party is entitled to this waiver when in a financial situation justifying the granting of legal aid in civil matters. They may request a decision from the department.

1. For the constitutive acts of foundations, the fee for capital companies applies (see Article 26).

1. For all authentic inventories and all acts concerning family indivisions, the fee is from Fr. 200.- to Fr. 2,000.-.

1. The fee for marriage contracts is from CHF 100.- to CHF 2,000.-.

2. When the net assets of the spouses exceed CHF 2,000,000.-, the fee may be increased as follows (according to the calculation method in Article 7)

from CHF 2,000,001.- to CHF 10,000,000.- 0.5 ‰

from CHF 10,000,001.- to CHF 20,000,000.- 0.25 ‰

from CHF 20,000,001.- and above 0.125 ‰

3. This fee does not include the liquidation of the previous matrimonial property regime.

1. The emolument for acts of last will (public wills and inheritance pacts) is from Fr. 100.- to Fr. 2,000.-.

2. The emolument is set taking into account, in particular, the following criteria

1. difficulty of the act;

2. adherence to or modification of the legal order;

3. value of the subject matter of the dispositions mortis causa.

3. When the net assets of the testator exceed Fr. 2,000,000.-, the emolument may be increased as follows (according to the calculation method in Article 7)

from Fr. 2,000,001.- to Fr. 10,000,000.- 0.5 ‰

from Fr. 10,000,001.- to Fr. 20,000,000.- 0.25 ‰

from Fr. 20,000,001.- and above 0.125 ‰

9. Amending acts of last will are subject to the same scale.

1. An immediately executable deed is one that is deposited with the land registry within thirty days of its execution for the registration of the real estate transfer.

2. Any other deed is deemed to be a deferred execution deed.

3. In particular, the following are deferred execution deeds

- the promise of sale, exchange, donation, or life annuity agreement;

- the sale, exchange, auction minute, or donation with a term or conditional;

- the right of pre-emption agreement, subject to Article 18.

1. The emolument for acts of immediate transfer of real estate is calculated according to the following basic scale (as per the calculation method in Article 7)

Minimum Fr. 300.-

from Fr. 0.- to Fr. 100,000.- 7 ‰

from Fr. 100,001.- to Fr. 300,000.- 4 ‰

from Fr. 300,001.- to Fr. 500,000.- 2.5 ‰

from Fr. 500,001.- to Fr. 750,000.- 2 ‰

from Fr. 750,001.- to Fr. 1,000,000.- 1.5 ‰

from Fr. 1,000,001.- to Fr. 2,500,000.- 1.5 ‰

from Fr. 2,500,001.- to Fr. 10,000,000.- 1 ‰

from Fr. 10,000,001.- to Fr. 20,000,000.- 0.5 ‰

from Fr. 20,000,001.- and above 0.25 ‰

1. The emolument for acts with deferred execution is a percentage of the basic scale set out in Article 14, varying according to whether or not the act is followed by execution

1. acts followed by execution: 80% of the basic scale;

2. acts not followed by execution: 60% of the basic scale.

2. As long as execution has not taken place, the emolument may only be collected at a rate of 60% of the basic scale.

1. For any amendment of a deferred execution act before its execution, the fee shall equal half of that set in Article 15.

2. This fee is not collected in the event of a simultaneous amendment upon execution.

3. The transfers of rights and obligations arising from these acts, as well as findings of non-execution, are also subject to half of the fee from Article 15.

1. The following operations are particularly considered as the execution of a deferred execution act

- the authentic instrument that constitutes the execution, with or without modification, of one of the acts provided for in Article 13, paragraph 3;

- the drafting and filing of the requisition for real estate transfer based on a term or conditional act, on a right of pre-emption or any other title of acquisition;

- the filing with the land register of the deferred execution act after the expiry of the 30-day period from its instrumentation.

2. The emolument for the execution of deferred execution acts is 40% of the basic scale of Article 14.

1. The emolument for the following rights is a percentage of the basic scale set out in Article 14, fixed as follows

1. for rights of option, pre-emption, redemption or return concluded as accessories to an act for immediate or deferred execution: 20% of the basic scale;

2. for rights of pre-emption concluded independently of an act for immediate or deferred execution: 40% of the basic scale.

1. The emolument for floor-by-floor properties is a percentage of the basic scale provided in Article 14, varying according to the operation, specifically

- creation: 100% of the basic scale;

- promise of creation followed by execution: 80% of the basic scale;

- promise of creation not followed by execution: 60% of the basic scale;

- execution of the promise of creation: 40% of the basic scale.

2. Other operations within the deed, such as the establishment of regulations, give rise to specific fees.

3. The emolument for the modification of floor-by-floor properties ranges from 25% to 100% of the basic scale, depending on the significance and difficulty of the operation.

4. When the modification concerns only a portion of the lots, the emolument is calculated based on the value of the lots concerned.

1. The emolument is calculated on the amount of the pledge or on its increase.

2. If other modifications – apart from novation – are made in connection with the increase (e.g., transfer, extension, release, or postponement of a pledge, modification of conditions), they do not give rise to the collection of an additional emolument.

3. The emolument for acts of constitution or increase of a real estate pledge is calculated according to the following basic scale (according to the calculation method in Article 7)

Minimum Fr. 100.-

from Fr. - to Fr. 100'000.- 5 °/oo

from Fr. 100'001.- to Fr. 300'000.- 3.5 °/oo

from Fr. 300'001.- to Fr. 500'000.- 3 °/oo

from Fr. 500'001.- to Fr. 750'000.- 2 °/oo

from Fr. 750'001.- to Fr. 1'000'000.- 1.5 °/oo

from Fr. 1'000'001.- to Fr. 5'000'000.- 1 °/oo

from Fr. 5'000'001.- to Fr. 10'000'000.- 0.5 °/oo

from Fr. 10'000'001.- to Fr. 20'000'000.- 0.25 °/oo

from Fr. 20'000'001.- and above 0.125 °/oo

4. The emolument for acts modifying a real estate pledge that do not involve an increase in capital is 25% of the basic scale above, calculated on the capital of the instrument, but with a minimum of Fr. 100.-.

5. If the modification consists solely of an extension of the pledge and if the value of the property given as additional pledge is less than the capital value of the instrument, the 25% emolument is calculated on the value of that property.

1. The fee for acts of novation is calculated on the principal of the new securities created by novation before any capital increase.

2. It is 50% of the basic schedule in Article 20.

3. Any potential capital increase included in the act of novation results in an additional fee calculated according to Article 20.

1. The emolument for surface rights is a percentage of the basic scale set forth in Article 14, varying according to the operation

- establishment: 100% of the basic scale;

- promise to establish followed by execution: 80% of the basic scale;

- promise to establish not followed by execution: 60% of the basic scale;

- execution of the promise to establish: 40% of the basic scale.

2. If they are established as distinct and permanent rights, an additional emolument of Fr. 100.- to 2,000.- shall be collected.

3. The emolument for the modification of a servitude is 25% to 100% of the basic scale, depending on the importance and difficulty of the operation.

1. The fee for the establishment and modification of servitudes, including rights of habitation and usufruct, ranges from CHF 100 to CHF 2,000.

1. The emolument for real estate encumbrances is calculated on the redemption value according to a percentage of the basic scale provided in Article 20, varying according to the operation

- creation: 100% of the basic scale;

- promise of creation followed by execution: 80% of the basic scale;

- promise of creation not followed by execution: 60% of the basic scale;

- execution of the promise of creation: 40% of the basic scale.

2. If the real estate encumbrance is accessory to an agreement, the latter shall give rise to specific fees.

3. The emolument for the modification of a real estate encumbrance ranges from 25% to 100% of the basic scale, depending on the importance and difficulty of the operation.

1. The fee for acts of suretyship is set at 25% of the base rate as per Article 20, but cannot be less than CHF 100.-.

1. The fee for deeds or minutes establishing public limited companies (sociétés anonymes), limited partnerships with share capital (sociétés en commandite par actions), or limited liability companies (sociétés à responsabilité limitée), as well as for deeds or minutes subsequent to their formation, is from CHF 200.- to CHF 2,000.-, not including the drafting of the articles of association.

2. Upon the formation of the company, an additional fee is due on the share capital (according to the calculation method in Article 7)

from CHF - to CHF 100,000.- 3 ‰

from CHF 100,001.- to CHF 200,000.- 2 ‰

from CHF 200,001.- to CHF 500,000.- 1.5 ‰

from CHF 500,001.- to CHF 10,000,000.- 1 ‰

from CHF 10,000,001.- to CHF 20,000,000.- 0.5 ‰

from CHF 20,000,001.- and above 0.25 ‰

3. If the capital is increased, the fee is calculated on the increase.

1. The fee for acts of transfer of shares in limited liability companies is calculated based on the scales provided in Articles 13 to 19.

1. The fee for reports, with the exception of those referred to in Article 16, is from CHF 100 to CHF 2,000.

1. The Fee for Signature Legalization, a Visa, or a Certificate Replacing One or More Signatures on the Same Document (Article 15 of the Swiss Code of Obligations) [C] is CHF 20 to 50 for all operations.

1. The fee for authentic acts of deposit for minutes, receipt, as well as acts instrumented in brevet, such as certified copies, power of attorney, authorization, life certificate, is CHF 20.- to 500.-.

1. The fee for the preparation of an additional copy of a deed is Fr. 20.- to 200.-.

1. The fee for the designation of each act to the tax authority is CHF 20.– to 50.–.

1. The fee for the execution of an enforceable authentic instrument as per Articles 347 and following of the Swiss Code of Civil Procedure is 25% of the base rate of Article 14 of this tariff, with a minimum of CHF 300 and a maximum of CHF 3,000.

2. It is calculated in accordance with Article 7 of this tariff.

3. The inclusion of an enforcement clause in a document for which this tariff already provides a fee does not give rise to any additional compensation.

1. For any act whose conclusion is prior to and execution is subsequent to the entry into force of this tariff, the fee is calculated at the lowest amount resulting from the application of the old tariff or the new tariff to all the transactions.

1. The Department of Justice, Police, and Military Affairs [D] is responsible for the implementation of this tariff, which repeals the tariff of December 28, 1979, and comes into force on January 1, 1997.