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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part Two: Taxes levied for the benefit of local authorities and various bodies | Title one: Local taxes | Chapter 1: Direct taxes and similar levies | Section VI: Rules for assessing the rental value of taxable property | III: Provisions common to property liable to direct local taxes | D: Special procedures for determining the rental value of certain properties | Article 1518 C of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part Two: Taxes levied for the benefit of local authorities and various bodies
    - Title one: Local taxes
      - Chapter 1: Direct taxes and similar levies
        Section VI: Rules for assessing the rental value of taxable property
        III: Provisions common to property liable to direct local taxes
        D: Special procedures for determining the rental value of certain properties

Article 1518 C of the French General Tax Code

Article 1518 C of the French General Tax Code

November 7, 2023
12:48 pm

Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

Original in French 🇫🇷

Article 1518 C

Les transferts et transmissions résultant de l’exécution d’un contrat de fiducie sont sans incidence sur la valeur locative des biens concernés.

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