Article 848 bis of the French General Tax Code
November 7, 2023
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultural assets are subject, under the same conditions, to the provisions governing transfer duties free of charge or for valuable consideration respectively applicable to shares in forestry groupings and shares in agricultural land groupings.
