Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when they are drawn up with a view to the settlement of a joint inheritance involving real estate situated in Corsica. The same exemption applies to notarised deeds drawn up between 1 January 2002 and 31 December 2014…
I. – Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt from death duties. For estates opened between 1 January 2013 and 31 December 2027, the exemption mentioned in the first paragraph is applicable up to half of…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto, provided that these property titles have been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings do not give rise to the collection of any stamp or registration duty.
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from any levy for the benefit of the Treasury if the purchaser undertakes in the deed of acquisition to reforest the bare land within a period of five years and to present within the same period one of…
Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of ownership of immovable property.
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers of real estate.
The conversion, authorised by decree of the Conseil d’Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a professional economic development committee governed by the same law, is exempt from all duties, taxes or levies.
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l’habitation, whose members are subject to the provisions of articles L. 443-1 to L. 443-6 of the same code relating to home ownership and which use the services of a low-cost housing organisation as a service provider, are subject to the same tax regime as low-cost housing organisations.
I. – When the Minister responsible for the budget receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid down by a Conseil d’Etat decree, suspend all tax benefits for donations, legacies and payments made to the organisation referred to in the declaration. This order will be…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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