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Article 732 ter of the French General Tax Code

I. – For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to the value of the business or customer base or to the fraction of the value of the securities representing the business or customer…

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Article 733 of the French General Tax Code

The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate. 1° (Repealed); 2° (Repealed); The duty is based on the amount of the sums cumulatively contained in the report of the sale, increased…

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Article 735 of the French General Tax Code

Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipulated for the movables, and they are designated and estimated, item by item, in the contract.

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