A: Respective scope of application of registration duty and land registration tax

Subject to special provisions, the following are liable to registration duties: 1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ; 2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and generally all deeds voluntarily submitted to the formality of registration; 3° Transfers resulting from oral agreements…

The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the provisions of Article 665, court decisions, deeds, certificates of transmission by death and documents referred to in articles 28, 35, in 2° of Article 36 and to Article 37 of Decree no. 55-22 of 4 January 1955 as amended and…

When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspondingly, registration duties are not payable on disposals subject to this tax, with the exception of gratuitous transfers.

The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties. These decisions and deeds are exempt from payment of the land publicity tax at the time of the formality of publication or registration.