I: General provisions

Sont perçus au profit des départements: 1° les droits d’enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d’immeubles ou de droits immobiliers situés sur leur territoire; 2° la taxe de publicité foncière perçue en application de Article 663 when the registrations, decisions, deeds, certificates or documents mentioned in this article concern immovable property or immovable property rights situated in their territory.

The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.

Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%. It may be modified by the departmental councils without such modifications having the effect of reducing it to less than 1.20% or raising it above 4.50% (1).

The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance with the rules listed in article 1594 D, the current rate is renewed.