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Chapter 1: Provisions relating to Guadeloupe, French Guiana, Martinique and Réunion.

Article L441-1 of the French Tourism Code

Articles 1594 I bis and 1840 G ter of the French General Tax Code set out the rules governing exemptions from property registration tax and registration duty by the General Councils of Guadeloupe, French Guiana, Martinique and La Réunion for the purchase of property that the purchaser undertakes to use for the operation of a hotel, tourist residence or classified holiday village.

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