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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section I: General provisions | I: Formalities | A: Respective scope of the registration formality and the merged formality - Time limits | 1: Deeds and transfers subject to the registration formality | a: Public and private documents | Article 636 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section I: General provisions
        I: Formalities
        A: Respective scope of the registration formality and the merged formality - Time limits
        1: Deeds and transfers subject to the registration formality
        a: Public and private documents

Article 636 of the French General Tax Code

Article 636 of the French General Tax Code

November 7, 2023
11:18 pm

Wills received by notaries must be registered within three months of the date of the testator’s death.

Division wills deposited with or received by notaries must be registered no later than the registration of the deed recording the division of the estate.

Original in French 🇫🇷

Article 636

Les testaments reçus par les notaires doivent être enregistrés dans un délai de trois mois à compter de la date du décès du testateur.

Les testaments-partages déposés chez les notaires ou reçus par eux doivent être enregistrés au plus tard lors de l’enregistrement de l’acte constatant le partage de la succession.

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