How did the paulette make French government offices hereditary?

The paulette, introduced in 1604 under Henry IV at the suggestion of the financier Charles Paulet, made government offices hereditary by allowing officiers (officeholders) to secure the right to bequeath or sell their positions rather than having them revert to the crown upon their death.12

To obtain this privilege, an officeholder was required to pay an annual tax known as the droit annuel, which was set at one-sixtieth of the office's original purchase value. While this measure was championed by the king’s minister, Maximilien de Béthune, duc de Sully, primarily to generate predictable revenue for the state, it had the significant political consequence of diminishing the king's power of appointment. By effectively making these positions hereditary, the paulette helped foster a permanent class of judicial magistrates known as the noblesse de robe.132