Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the last paragraph of article L. 311-3 of the rural and maritime fishing code, are registered free of charge.
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article 220 nonies before 31 December 2022 are exempt from registration duties.
I. – For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to the value of the business or customer base or to the fraction of the value of the securities representing the business or customer…
The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate. 1° (Repealed); 2° (Repealed); The duty is based on the amount of the sums cumulatively contained in the report of the sale, increased…
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipulated for the movables, and they are designated and estimated, item by item, in the contract.
Sont enregistrés au droit fixe de 125 €: 1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature; 2° Les concessions de licences d’exploitation de brevets; 3° (Abrogé).
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in Article 1048 ter, are subject to land registration tax at a rate of 0.70%. This tax is calculated on the expressed price, increased by the charges imposed on the lessee, or on the actual rental value of the leased property if this value is higher than the price increased…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural and Maritime Fishing Code; 5° Leases in rem jointly and severally entered into…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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