French Business Law - French Legislation

Article 716 of the French General Tax Code

November 7, 2023

During the period of repayment of loans taken out for the construction of a dwelling, amicable transfers of individual low-rent dwellings with the aim of substituting solvent persons, fulfilling the conditions of the legislation on low-rent dwellings, for the beneficiaries of this legislation who would justify being unable to live in them or being deprived of the resources necessary to meet their obligations, are subject to a tax of €125….

Article 717 of the French General Tax Code

November 7, 2023

Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by Article L. 411-1 of the Construction and Housing Code and built by social action centres, hospices or hospitals, savings banks, building societies or by private individuals, are subject to a tax of €125. This provision is applicable to premises for craft use falling within the provisions of article 1 of…

Article 718 of the French General Tax Code

November 7, 2023

When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they related to French property of the same kind.

Article 718 bis of the French General Tax Code

November 7, 2023

When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of registration duty actually paid in the State of registration of each of the legal entities concerned is deducted, in accordance…

Article 719 of the French General Tax Code

November 7, 2023

Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at: FRACTION OF TAXABLE VALUE Applicable rate (as a percentage) Not exceeding €23,000 0 Superior to €23,000 and not exceeding €107,000 2 More than €107,000 but not more than €200,000 0.60 More than €200,000 2.60 The duty is levied on the price of the sale of goodwill, the transfer…

Article 720 of the French General Tax Code

November 7, 2023

The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of which is to allow a person to exercise a profession, function or employment occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list….

Article 722 bis of the French General Tax Code

November 7, 2023

The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3 of article 42 of Law no. 95-115 of 4 February 1995 on regional planning and development, as well as in the rural regeneration zones mentioned in article 1465 A. To benefit from the reduced rate, the purchaser…

Article 723 of the French General Tax Code

November 7, 2023

Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or are exempt from it pursuant to article 257 bis. If this is not the case, the new goods that furnish the business are only subject to a duty of 1.50%, provided that a specific price…

Article 724 of the French General Tax Code

November 7, 2023

I. – Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Article 719 (1). Registration duty is levied on the price expressed in the deed of transfer and the capital of any charges that may be added to the price. II. – In the event of the creation of…

Article 725 of the French General Tax Code

November 7, 2023

Any transfer of a right to a lease or of the benefit of a promise to lease relating to all or part of an immovable property, regardless of the form given to it by the parties, whether it is described as a transfer of key money, severance pay or otherwise, is subject to registration duty determined in accordance with the tariff provided for in article 719 (1). Duty is levied…

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Section II: Tariffs and their application

Article 716 of the French General Tax Code

Article 717 of the French General Tax Code

Article 718 of the French General Tax Code

Article 718 bis of the French General Tax Code

Article 719 of the French General Tax Code

Article 720 of the French General Tax Code

Article 722 bis of the French General Tax Code

Article 723 of the French General Tax Code

Article 724 of the French General Tax Code

Article 725 of the French General Tax Code

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Section II: Tariffs and their application

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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