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Article 881 G of the French General Tax Code

The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l’application des articles 10 du décret n° 55-22 du 4 janvier 1955 et 9 du décret n° 79-1037 du 3 décembre 1979. These provisions are not applicable to the tariff provided for by the…

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Article 881 H of the French General Tax Code

The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards registrations taken as security for an undetermined claim, the contribution is levied on the amount of the valuation of the secured right, to be provided by the applicants.

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Article 881 I of the French General Tax Code

The contribution levied for each declaration either of cession of anteriority, or of subrogation, or of subrogation and change of domicile by the same deed shall be liquidated at the single rate of 0.05% on the sums subject to the subrogation or, in the case of cession of anteriority, on the value of the lowest entry. The same rate shall apply to the publication of the reloading agreement provided for…

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Article 881 J of the French General Tax Code

The contribution levied for each cancellation of registration is liquidated at the single rate of 0.10% on the sums subject to cancellation. In the event of a reduction of the pledge, it is liquidated on the total amount of the sums secured by the registration or on the value of the property released if this value is declared in the deed and is less than the amount of the sums…

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Article 881 K of the French General Tax Code

The contribution levied for the publication of each deed is liquidated at the single rate of 0.10% on the sums stated or the value estimated by the applicants, on pain of refusal to deposit, of the immovable property or rights that are the subject of the publication. The value of the property used for the collection of the contribution may not be less than that used as the definitive basis…

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Article 881 L of the French General Tax Code

I. – Mortgage formalities for which a proportional real estate security contribution is levied shall give rise to the collection of a contribution reduced by half, subject to the provisions of Article 881 M : 1° Where they involve the low-income housing bodies specified in l’article L. 411-2 of the Construction and Housing Code and the other bodies and local authorities indicated in articles L. 432-1 to L. 432-4 and…

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Article 881 M of the French General Tax Code

The amount of the real estate security contribution may not be less than: a) €8 per registration mentioned in article 881 H or per declaration or reloading agreement mentioned in article 881 I; b) €15 per write-off mentioned in article 881 J or by deed for the publications referred to in Article 881 K. The contribution referred to in b is also payable when the publications do not give rise…

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Article 881 O of the French General Tax Code

The planned contribution to Article 879 shall not be levied for the registration of immovable property in the Mayotte land register, for the registration of rights in that same register and for the performance of the merged formality at the real estate property conservation department.

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