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Article 1135 of the French General Tax Code

Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when they are drawn up with a view to the settlement of a joint inheritance involving real estate situated in Corsica. The same exemption applies to notarised deeds drawn up between 1 January 2002 and 31 December 2014…

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