The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded from the scope of the merged formality. This system does not apply to gratuitous transfers.
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving rise to payment of land registration tax.
I. – Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in Article 1594 D. The tax or duty is liquidated on the price expressed, adding to it all capital charges as well as all indemnities stipulated for the benefit of the transferor, by whatever title and for whatever cause, or…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return, the tax, or duty, is paid at the rate of 5% on the lesser portion, and as for sale on the return or capital gain. Returns are subject to the taxation provided…
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the price does not exceed that of the previous auction and if the latter has been registered or subject to the merged formality, the auction on reiteration of the auction is subject to a…
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract of sale and the declaration is made by public deed and notified within twenty-four hours of the auction or contract. If the declaration is made after the twenty-four hours…
Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds subject to proportional taxation.
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
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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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