Section II: Tariffs and their application

I. – The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that come to them by gift or inheritance. II. – The provisions of I are applicable to gifts made to social security administration and management bodies and to the general provident fund for seamen and their families in the event of accident, illness, disability and…

The following are exempt from free transfer duties: 1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with civil status, other than those referred to in I of Article 794, if these works and objects are intended to feature in a public collection; 2° Gifts and legacies made to public or charitable establishments meeting the characteristics mentioned…

I. – The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same articles, constituted on the basis of foreign law and whose registered office is located in a Member State of the European Union or in another State party to the Agreement on the European Economic…

Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or artistic complement to it, provided that the heirs, donees or legatees have entered into an agreement with the competent administrative authority, after receiving the assent of the minister responsible for the budget, an agreement for…

Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing Code.

Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.

The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.

The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succession, over fifty years of age or suffering from an infirmity making it impossible for him to provide for the necessities of life by his work; 2° That he has been constantly domiciled with the…

Reversions of usufruct are subject to death duties.

I. – The estates of: 1° of servicemen of the French and allied armies who died under the flags during the war; 2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds received or diseases contracted during the war; 2° bis Of servicemen who died during their participation in an operation mentioned in 2°…