Section II: Tariffs and their application

Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and deeds establishing or recording inter vivos the constitution of rights in rem in immovable property referred to in a of 1° of amended article 28 of decree no. 55-22 of 4 January 1955 ;…

Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject to proportional taxation at the rate of 0.70%.

Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° Deeds exempt from registration which are voluntarily submitted to this formality; 4° Deeds referred to in l’article 37 du décret n° 55-22 du 4 janvier 1955 modifié qui sont présentés…

All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article of this code, are exempt from the fixed taxation provided for in the first paragraph.

The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded from the scope of the merged formality. This system does not apply to gratuitous transfers.