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4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

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…

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Article 1125 bis of the French General Tax Code

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts or other jurisdictions in the event of the destruction or total or partial disappearance of the archives of these registries are exempt from any registration duty as well as from entry in the directory of public and…

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