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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 | III: Transfer of ownership of movable property for valuable consideration | 0A: General provisions | Transfers for valuable consideration of foreign movable property evidenced by deeds executed in France | Article 718 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
        III: Transfer of ownership of movable property for valuable consideration
        0A: General provisions
        Transfers for valuable consideration of foreign movable property evidenced by deeds executed in France

Article 718 of the French General Tax Code

Article 718 of the French General Tax Code

November 7, 2023
10:13 pm

When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they related to French property of the same kind.

Original in French 🇫🇷

Article 718

Lorsqu’elles s’opèrent par acte passé en France, les transmissions à titre onéreux de biens mobiliers étrangers, corporels ou incorporels, sont soumises aux droits de mutation dans les mêmes conditions que si elles avaient pour objet des biens français de même nature.

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