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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 | IV: Transfers of use | A: Limited-term leases of real estate, businesses and customers | 1 : Registration fees | 2° Special schemes and exemptions. | Article 738 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
        IV: Transfers of use
        A: Limited-term leases of real estate, businesses and customers
        1 : Registration fees
        2° Special schemes and exemptions.

Article 738 of the French General Tax Code

Article 738 of the French General Tax Code

November 7, 2023
9:49 pm

Sont enregistrés au droit fixe de 125 €:

1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;

2° Les concessions de licences d’exploitation de brevets;

3° (Abrogé).

Original in French 🇫🇷

Article 738

Sont enregistrées au droit fixe de 125 € :

1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature ;

2° Les concessions de licences d’exploitation de brevets ;

3° (Abrogé).

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