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Article 1115 of the French General Tax Code

Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfer duties and taxes when the purchaser undertakes to resell within five years. In the event of successive acquisitions by persons mentioned in the first paragraph, the time limit given to the first purchaser applies to each of…

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Article 1116 of the French General Tax Code

Deeds of deposit, in the minutes of a notary, of private deeds of sale, exchange and division of real estate or real estate rights, where the sums and values of any kind set out in the deeds deposited and liable to the proportional duty do not exceed €75, are registered free of charge.

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Article 1119 of the French General Tax Code

Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l’article 46 du code civil, peuvent suppléer tous les actes de l’état civil dont les originaux ont été détruis ou sont disparus par suite d’un sinistre ou de faits de guerre, sont, sous réserve des dispositions du 3° de l’article 679 of this code, are exempt from registration duties and exempt,…

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Article 1122 of the French General Tax Code

All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of 3° of Article 679, exempt from registration duties and, dispensed, where applicable, from the formality unless, as far as reconstituted deeds are concerned, the duties applicable to the original deed have not been paid. No registration penalty…

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Article 1125 bis of the French General Tax Code

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts or other jurisdictions in the event of the destruction or total or partial disappearance of the archives of these registries are exempt from any registration duty as well as from entry in the directory of public and…

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Article 1126 of the French General Tax Code

The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transactions carried out under conditions laid down by decree in the Conseil d’Etat.

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Article 1127 of the French General Tax Code

No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies; 4° Loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l’actionnariat du personnel à la Société nationale industrielle aérospatiale et à la Société nationale d’étude et de construction de moteurs d’aviation.

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Article 1129 of the French General Tax Code

Subject to the provisions of article 679-3°, the acts listed in Articles 154 and 155 of the Civil Code, as amended by the law of 2 February 1933, relating to parental disagreement in matters of marriage, are exempt from registration duties and, where applicable, from formality.

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