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Article 1077 of the French General Tax Code

All deeds, documents and papers whatsoever, to be provided for the execution of the law of 25 February 1914, amending the law of 29 June 1894 and creating an autonomous pension fund for miners, are exempt from registration duties.

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Article 1078 of the French General Tax Code

Subject to the provisions of 3° of article 679, certificates, deeds of notoriety and other documents relating exclusively to the execution of the provisions of articles 84 to 96 of the law of 31 March 1903 on the retirement of mine workers and employees are exempt from registration duties and exempt, where applicable, from the formality.

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