Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, must be made to the tax department of the location of the property. Declarations of transfers of company shares must be made to the tax department in whose jurisdiction the…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator’s domicile, if he has retained one, otherwise with that of his last known domicile in France; and in the event that the will contains dispositions of immovable property situated there, it must, in addition, be registered with the tax office of the location of…
Transfers by death are registered with the tax department of the deceased’s domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons not domiciled in France are filed with the department designated by the minister responsible for the budget.
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation department.
I. – The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given: 1° On a full copy of the notarial deeds to be registered; 2° On a copy of electronically signed private deeds to be registered, with the exception of unilateral promises of sale referred to in Article 1589-2 of the Civil Code. No…
The procedures for carrying out the merged formality shall be laid down by decree (1).
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amended and which are not drawn up in authentic form, in accordance with the provisions of article 4 of that text. The refusal is recorded in the department’s register on the date the private document is submitted for registration….
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
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75001, Paris France
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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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