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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 | VII: Deeds and agreements concerning companies, legal entities and groupings | C: Special schemes and exemptions | 6° bis: Real estate investment funds | Article 832 A 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
        VII: Deeds and agreements concerning companies, legal entities and groupings
        C: Special schemes and exemptions
        6° bis: Real estate investment funds

Article 832 A of the French General Tax Code

Article 832 A of the French General Tax Code

November 7, 2023
7:33 pm

Subscriptions for real estate investment trust units are exempt from any registration duty.

Original in French 🇫🇷

Article 832 A

Les souscriptions de parts de fonds de placement immobilier sont dispensées de tout droit d’enregistrement.

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