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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 | F: Transfers of a farm or certain assets dependent on a farm | Article 732 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
        F: Transfers of a farm or certain assets dependent on a farm

Article 732 of the French General Tax Code

Article 732 of the French General Tax Code

November 7, 2023
9:55 pm

Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the last paragraph of article L. 311-3 of the rural and maritime fishing code, are registered free of charge.

Original in French 🇫🇷

Article 732

Les actes constatant la cession à titre onéreux d’un fonds agricole, composé de tout ou partie des éléments énumérés au dernier alinéa de l’article L. 311-3 du code rural et de la pêche maritime, sont enregistrés gratuitement.

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