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