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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 637 bis 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 637 bis of the French General Tax Code

Article 637 bis of the French General Tax Code

November 7, 2023
11:16 pm

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

Original in French 🇫🇷

Article 637 bis

Les actes de concessions perpétuelles dans les cimetières sont dispensés de la formalité d’enregistrement.

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