What are the penalties for being over the vassal limit?

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I have 29 landed vassals when my limit is 22, but there doesn't seem to be an opinion or tax penalty like there is for too many duchies or too big of a demense. I've also noticed that the HRE Kaiser is always way over his vassal limit.
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What happens when vassal limits CK3?
For every vassal above the Vassal Limit, -5% is imposed on vassal taxes and vassal levies, up to -95%. A character can avoid going over the vassal limit by creating duke vassals and transferring count vassals to them through the grant vassal interaction.What do you do if you have too many vassals?
Captain. You might try lowering centralization to sacrifice one demesne slot for five or so extra vassal slots. If your wife has low diplomacy, try divorcing her and marrying one who has a lot. Transfer all direct count vassals to someone else.How do you handle vassal limits?
you can do this picking a duke character and "transfer vassalage" of one of your counts to him. You may have to create a new duchy or give one away. if the extra count is in one of your controlled duchies, consider revoking his title through plot if possible or use your Magistros (that right?) to forge a claim.Crusader kings 2 Vasal limit explained
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