I. – Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors’ items or documents of high artistic or historical value, is exempt from transfer duties and ancillary taxes relating to the transfer of these assets, when he donates them to the State within the period provided for the registration of the deed recording the transfer or the declaration of…
During a period the expiry of which will be set by decree in the Conseil d’Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily required, without any collection for the benefit of the Treasury, for those deeds that have been authenticated, private sub-seed deeds that have acquired date certain, court decisions that have become final, transfers by…
Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the time fixed for the usufruct or by the death of the usufructuary. .
Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred to in article 748,…
Subject to the provisions of Article 1020, deeds recording the formation, amendment or termination of a trust contract or recording the transfer of additional property or rights to the trustee are subject to a fixed duty of €125. However, Article 1020 does not apply to deeds recording the return of all or part of the trust estate to the settlor.
Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when they are drawn up with a view to the settlement of a joint inheritance involving real estate situated in Corsica. The same exemption applies to notarised deeds drawn up between 1 January 2002 and 31 December 2014…
I. – Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt from death duties. For estates opened between 1 January 2013 and 31 December 2027, the exemption mentioned in the first paragraph is applicable up to half of…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto, provided that these property titles have been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings do not give rise to the collection of any stamp or registration duty.
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from any levy for the benefit of the Treasury if the purchaser undertakes in the deed of acquisition to reforest the bare land within a period of five years and to present within the same period one of…
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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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