French Business Law - French Legislation

Article 1055 of the French General Tax Code

November 7, 2023

Deeds, documents and writings relating to the completion of land reparcelling carried out by mutual agreement and relating to land intended for the construction of residential buildings are exempt, subject to the provisions of l’article 1020, from registration duties provided that these regroupings have been the subject of an authorisation given in the forms provided for by the regulations applicable to subdivisions (1). The same exemption applies to deeds, documents…

Article 1055 bis of the French General Tax Code

November 7, 2023

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The application of this allowance is subject to the following conditions:

Article 1056 of the French General Tax Code

November 7, 2023

I. – 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties and land registration tax. The provisions of the first paragraph do not apply to transfers of damaged property and related compensation rights unless such transfers result from acquisitions made: a) By communes, départements, public housing offices…

Article 1057 of the French General Tax Code

November 7, 2023

The I of Article 1056 may be invoked on the occasion of transfers of ownership provided for by the Order of 8 September 1945, authorising the direct construction by the State or by associations for the reconstruction of permanent residential buildings, as well as contributions by disaster-stricken owners to the property companies referred to in Article 9 of the said Order. However, with regard to the resale of built-up land…

Article 1058 of the French General Tax Code

November 7, 2023

Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration duties and land registration tax.

Article 1059 of the French General Tax Code

November 7, 2023

Subject to the provisions of 3° of Article 679, plans, reports, certificates, notifications, judgments, contracts, receipts and other acts made pursuant to the loi du 29 décembre 1892 sur les dommages causés à la propriété privée par l’exécution des travaux publics sont exonérés des droits d’enregistrement et, le cas échéant, dispensés de la formalité.

Article 1060 of the French General Tax Code

November 7, 2023

The Bank for International Settlements’ funds and investments from payments from Germany are exempt from any tax burden.

Article 1062 of the French General Tax Code

November 7, 2023

Subject to the provisions of 3° of l’article 679, printed matter, writings and deeds of any kind necessary for the service of the savings banks and the national savings bank are exempt from registration duties and, where applicable, exempt from formality.

Article 1063 of the French General Tax Code

November 7, 2023

Subject to the provisions of 3° of l’article 679, the certificates of ownership and notarial deeds required by the savings banks and the national savings bank to effect the repayment, transfer or renewal of passbooks belonging to holders who have died or been declared absent are exempt from registration duties and, where applicable, exempt from formality.

Article 1064 of the French General Tax Code

November 7, 2023

Transfers of their commitments and corresponding assets made by deferred credit companies to another company operating in accordance with the provisions of the law no. 52-332 of 24 March 1952 as amended are exempt from all registration duties and land registration tax. Deeds and documents, formalities and, in general, all operations necessary for the execution of agreements entered into in application of I of article 1 of law no. 54-417…

Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

Part One: State taxes

Article 1055 of the French General Tax Code

Article 1055 bis of the French General Tax Code

Article 1056 of the French General Tax Code

Article 1057 of the French General Tax Code

Article 1058 of the French General Tax Code

Article 1059 of the French General Tax Code

Article 1060 of the French General Tax Code

Article 1062 of the French General Tax Code

Article 1063 of the French General Tax Code

Article 1064 of the French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice?
Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Part One: State taxes

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Useful links

You have a question in French Business Law?

Do you need French-law advice?
Contact our Lawyers in France.