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Article 846 of the French General Tax Code

Receipts or assignments of a sum equivalent to three years’ unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.

Original in French 🇫🇷
Article 846

Sont soumises à la taxe proportionnelle de publicité foncière au taux de 0,60 %, les quittances ou cessions d’une somme équivalente à trois années de loyers ou fermages non échus, à l’exception des quittances ou cessions liées aux actes prévus à l’article 1048 ter.

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