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Article 750 bis B of the French General Tax Code

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up to the value of properties located in Corsica.

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Article 750 bis C of the French General Tax Code

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2.50% duty up to the value of property located in the collectivities governed by Article 73 of the Constitution, in the collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

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