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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 quater 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 quater of the French General Tax Code

Article 796-0 quater of the French General Tax Code

November 7, 2023
8:07 pm

Reversions of usufruct are subject to death duties.

Original in French 🇫🇷

Article 796-0 quater

Les réversions d’usufruit relèvent du régime des droits de mutation par décès.

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