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Under Article A 444-174 of the French Commercial Code, SAS DUGUESCLIN NOTAIRES applies, where applicable, to all donations completed between 1 September 2022 and 31 December 2022, a 20% discount on the portion of the fee calculated on assessment brackets equal to or above 10,000,000 EUR, and a 40% discount on the portion of the fee calculated on assessment brackets equal to or above 10,000,000 EUR when the transfer concerns company shares exempt from transfer taxes under Article 787 B of the French General Tax Code.