In the various cases where, in tax matters, payment is evidenced by the affixing of stamps, vignettes or marks, the administration may authorise taxpayers to replace these figurines with imprints printed using special machines subject to its prior approval. In this case, the Minister of the Economy and Finance is authorised to allocate a discount not exceeding €0.03 per 10,000 imprints used.
Must be registered within one month of their date: 1. Subject to the provisions of articles 637 and 647: 1° Deeds of notaries with the exception of those referred to in article 636; 2° (Repealed); 3° Deeds transferring ownership or usufruct of immovable property; 4° Deeds transferring enjoyment for life or for an unlimited period of immovable property of businesses or clienteles ; 5° Deeds recording the transformation of a…
Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to the tax authorities. However, for manual donations in excess of €15,000, the declaration must be made: a) within one month of the date on which the donee disclosed this gift to the tax authorities or,…
Wills received by notaries must be registered within three months of the date of the testator’s death. Division wills deposited with or received by notaries must be registered no later than the registration of the deed recording the division of the estate.
Decrees may exempt certain categories of deeds from the registration formality (1).
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property shall be subject, within one month of taking possession, to detailed and estimated declarations on special forms issued by the administration.
In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash and by capitalisation of profits, reserves or provisions and net increases in the capital of variable capital companies recorded at the close of a financial year, must give rise to the filing of a declaration with the…
In the absence of deeds, transfers of shares, founders’ shares and profit shares in companies whose corporate rights are not traded on a regulated financial instruments market within the meaning of Article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of the same code, shares in companies whose capital is not divided into shares, or holdings in…
In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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