Article 1065 of the French General Tax Code
Subject to the provisions of article 1020, transfers of portfolios of contracts and the movable or immovable reserves relating to these contracts are exempt from all registration duties when they are made under the provisions of articles L. 324-1, L. 326-13 and L. 384-1 to L. 384-3 of the Insurance Code. When they are made pursuant to 8° or 14° of I of article L. 612-33 of the Monetary and…