Article 1064 of the French General Tax Code
Transfers of their commitments and corresponding assets made by deferred credit companies to another company operating in accordance with the provisions of the law no. 52-332 of 24 March 1952 as amended are exempt from all registration duties and land registration tax. Deeds and documents, formalities and, in general, all operations necessary for the execution of agreements entered into in application of I of article 1 of law no. 54-417…