Article 1122 of the French General Tax Code
All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of 3° of Article 679, exempt from registration duties and, dispensed, where applicable, from the formality unless, as far as reconstituted deeds are concerned, the duties applicable to the original deed have not been paid. No registration penalty…