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Article 1033 of the French General Tax Code

Deeds made by virtue of and for the execution of the provisions of Title V of Book VII of the Code rural et de la pêche maritime reproducing those of the law of 9 April 1898 on accidents at work, are exempt from registration.

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Article 1037 of the French General Tax Code

Subject to the provisions of article 1020, the payment of deferred wages or the allotment made to the creditor to fulfil his rights of claim shall not give rise to the collection of any registration duty. These provisions shall be extended by decree to the overseas departments.

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