Article 1020 of the French General Tax Code
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in articles 1028, 1029, 1037 and 1065, II of article 1069 and articles 1070, 1071, 1115, 1131, 1133, 1133 ter and 1133 quater are subject to land registration tax or registration duty of 0.70% where they fall within…