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Article 1062 of the French General Tax Code

Subject to the provisions of 3° of l’article 679, printed matter, writings and deeds of any kind necessary for the service of the savings banks and the national savings bank are exempt from registration duties and, where applicable, exempt from formality.

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Article 1063 of the French General Tax Code

Subject to the provisions of 3° of l’article 679, the certificates of ownership and notarial deeds required by the savings banks and the national savings bank to effect the repayment, transfer or renewal of passbooks belonging to holders who have died or been declared absent are exempt from registration duties and, where applicable, exempt from formality.

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