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Article 714 of the French General Tax Code

Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%. This duty is liquidated on the expressed price, adding to it all capital charges.

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Article 716 of the French General Tax Code

During the period of repayment of loans taken out for the construction of a dwelling, amicable transfers of individual low-rent dwellings with the aim of substituting solvent persons, fulfilling the conditions of the legislation on low-rent dwellings, for the beneficiaries of this legislation who would justify being unable to live in them or being deprived of the resources necessary to meet their obligations, are subject to a tax of €125….

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Article 717 of the French General Tax Code

Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by Article L. 411-1 of the Construction and Housing Code and built by social action centres, hospices or hospitals, savings banks, building societies or by private individuals, are subject to a tax of €125. This provision is applicable to premises for craft use falling within the provisions of article 1 of…

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