Article 1069 of the French General Tax Code
November 7, 2023
I. – Documents relating to the application of loi n° 66-509 du 12 juillet 1966 relative à l’assurance maladie et à l’assurance maternité des travailleurs non salariés des professions non agricoles, are exempt from registration duties provided that they expressly refer to it. This exemption extends to the special tax on insurance contracts. II. – When regional mutual funds created in application of the aforementioned law are called upon to…
