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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 II: Tariffs and their application | II: Transfers of ownership of immovable property for valuable consideration | B: Special schemes and exemptions | 1: Changes of a particular nature | Article 688 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 II: Tariffs and their application
        II: Transfers of ownership of immovable property for valuable consideration
        B: Special schemes and exemptions
        1: Changes of a particular nature

Article 688 of the French General Tax Code

Article 688 of the French General Tax Code

November 7, 2023
10:23 pm

Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.

Original in French 🇫🇷

Article 688

Les retraits exercés après l’expiration des délais convenus par les contrats de vente de biens immeubles sous faculté de rachat sont assujettis à l’impôt aux taux prévus par le présent code.

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