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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 | b: Transfers and other transactions resulting from verbal agreements | Article 640 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
        b: Transfers and other transactions resulting from verbal agreements

Article 640 of the French General Tax Code

Article 640 of the French General Tax Code

November 7, 2023
11:12 pm

In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.

Original in French 🇫🇷

Article 640

A défaut d’actes, les mutations de jouissance à vie ou à durée illimitée d’immeubles, de fonds de commerce ou de clientèles doivent être déclarées dans le mois de l’entrée en jouissance.

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