Section VI: Social institutions

Documents relating to the application of social security legislation are exempt from registration duties provided that they expressly refer to it.

All deeds relating to the acquisition of real estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.

Transfers of assets between social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same applies to transfers of the assets of their social and economic committees following the merger of bodies.