In the department of Guiana, the rates of stamp duty provided for in this code are reduced by half. The same reduction shall apply to the rates of registration duties and land registration tax, except where these duties and tax are levied at the rate provided for in article 1594 D.
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregular owners of immovable property: 1° Transfers carried out by a public person; 2° Deeds of notoriety and court decisions establishing usucapion. The registration in the Mayotte land register of the deeds of notoriety mentioned in article…
The handover of goods to autonomous seaports, defined in Article L. 5313-1 of the Transport Code, do not give rise to any taxation.
I. – Plans, minutes, certificates, notifications, contracts and other acts made pursuant to articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l’expropriation pour cause d’utilité publique are exempt from the formality of registration, with the exception of judicial decisions, contracts of sale, deeds fixing compensation and receipts which, where applicable, are subject free of charge to registration or to the merged formality…
(first paragraph disjoined) Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and land registration tax.
All deeds drawn up under the provisions of the chapitre unique du titre II du livre IV de la deuxième partie du code général des collectivités territoriales relatif au régime de certains biens immobiliers soumis à un droit de jouissance exclusif, whether notarised or concluded in administrative form, are exempt from registration duties and land registration tax.
All deeds drawn up pursuant to Act no. 62-883 of 31 July 1962, abolishing the privilege of sailors and fishermen in the municipality of Fort-Mardyck, are exempt from registration duties and land registration tax.
I. – In accordance with the first paragraph of Article L. 2234-24 of the Defence Code, deeds relating to the settlement of compensation following requisitions are exempt from registration duties. II. – (Not applicable).
The tax mentioned in article 680 : 1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of its public establishments pursuant to articles L. 2122-5 à L. 2122-14 and L. 2122-17 to L. 2122-19 of the General Code on the Ownership of Public Persons or Article 13 of Ordinance No. 2004-559 of 17…
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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