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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 | VI: Transfers free of charge | A: Scope of free transfer duties | 6: Donations taken into account to determine the tax advantage provided for in article 978 | Article 757 C 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
        VI: Transfers free of charge
        A: Scope of free transfer duties
        6: Donations taken into account to determine the tax advantage provided for in article 978

Article 757 C of the French General Tax Code

Article 757 C of the French General Tax Code

November 7, 2023
9:19 pm

Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.

Original in French 🇫🇷

Article 757 C

Les droits de mutation à titre gratuit ne s’appliquent pas aux dons pris en compte pour la détermination de l’avantage fiscal prévu à l’article 978.

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