The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate. 1° (Repealed); 2° (Repealed); The duty is based on the amount of the sums cumulatively contained in the report of the sale, increased…
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipulated for the movables, and they are designated and estimated, item by item, in the contract.
Sont enregistrés au droit fixe de 125 €: 1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature; 2° Les concessions de licences d’exploitation de brevets; 3° (Abrogé).
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in Article 1048 ter, are subject to land registration tax at a rate of 0.70%. This tax is calculated on the expressed price, increased by the charges imposed on the lessee, or on the actual rental value of the leased property if this value is higher than the price increased…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural and Maritime Fishing Code; 5° Leases in rem jointly and severally entered into…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by the lessee. The share of rents corresponding to the financial costs is indicated separately in…
I. – Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate. II. – For leases of unlimited duration, the value used as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated….
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property interests following a legal separation, divorce or the termination of a civil solidarity pact.
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the tax on what is the subject thereof is levied at the rates provided for sales, in proportion, where applicable, to the respective value of the different assets included in the lot subject to the balancing payment…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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