Section I: Registration duties - Land registration tax

There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in A of l’article 1594 F quinquies, office premises, commercial premises and storage premises mentioned in Article L. 520-1 of the town planning code. The rate of the tax is set at 0.6%. This tax is assessed, collected and…