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…
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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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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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