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Article 856 of the French General Tax Code

Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is mandatory.

Original in French 🇫🇷
Article 856

Tout acte portant sous-bail, subrogation, cession ou rétrocession de bail doit contenir la reproduction littérale de la mention d’enregistrement du bail cédé en totalité ou en partie, lorsque cette formalité est obligatoire.

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