Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the price does not exceed that of the previous auction and if the latter has been registered or subject to the merged formality, the auction on reiteration of the auction is subject to a…
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract of sale and the declaration is made by public deed and notified within twenty-four hours of the auction or contract. If the declaration is made after the twenty-four hours…
Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds subject to proportional taxation.
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article 708, provided that the exchange deed expressly states that it is made under the benefit of the provisions of decree no. 54-944 of 14 September 1954. In accordance with the provisions of articles L. 143-1, L. 143-8 and…
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploitation rights relating to quarries of substances newly made concessible by decree benefit, with the exception of balancing…
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming and sharecropping, or by article L. 462-21 of the same code, relating to farm leases in the departments of Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Pierre-et-Miquelon, does not give rise to…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registration duty. However, the balancing payments and capital gains resulting from these exchanges are subject to land registration tax or registration duty at the rate provided for sales of real estate. .
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is a Registered Trademark of
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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