Article 1378 ter of the French General Tax Code

Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers of real estate.

Original in French 🇫🇷

Article 1378 ter

Les mutations de toute nature qui ont pour objet, en matière de bail à construction, de bail réel immobilier ou de bail réel solidaire, les droits du bailleur ou du preneur sont assujetties aux dispositions fiscales applicables aux mutations d’immeubles.