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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 | D: Special schemes and exemptions | Article 796-0 bis 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
        D: Special schemes and exemptions

Article 796-0 bis of the French General Tax Code

Article 796-0 bis of the French General Tax Code

November 7, 2023
8:09 pm

The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.

Original in French 🇫🇷

Article 796-0 bis

Sont exonérés de droits de mutation par décès le conjoint survivant et le partenaire lié au défunt par un pacte civil de solidarité.

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