B: Basis of assessment and settlement

Proportional or progressive registration duties and proportional land registration tax are levied on the values.

1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the transmission or statement :

For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets acquired in reinvestment, on the date of the taxable event.

For the application of registration duties, the settlor’s rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of the assets and rights transferred.

I. – For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in accordance with the following scale: AGE of the usufructuary VALUE the usufruct VALUE of the bare ownership. of the bare ownership Less than : 21 years of age 90 % 10 % 31 years of age…

Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves as the basis for collection is the one which gives rise to the higher rate.

When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provision is classified, or to which it relates.

Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several independent provisions, some of which are subject to proportional or progressive taxation and the others to fixed taxation, nothing is levied on the latter provisions, unless the highest fixed taxation is applied as the minimum levy, if the amount of proportional…

Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectifying material errors, accepting or waiving outright, confirming, approving, homologating, ratifying or fulfilling a suspensive condition. Deeds exempt from the proportional tax by virtue of the provisions of the first paragraph shall bear the fixed tax if their…

Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.