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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 739 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 739 of the French General Tax Code

Article 739 of the French General Tax Code

November 7, 2023
9:48 pm

Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.

Original in French 🇫🇷

Article 739

Les actes constatant des baux à durée limitée d’immeubles, de fonds de commerce ou de clientèles sont assujettis à un droit fixe de 25 € lorsque l’enregistrement en est requis par les parties.

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