Sont enregistrés au droit fixe de 125 €: 1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature; 2° Les concessions de licences d’exploitation de brevets; 3° (Abrogé).
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in Article 1048 ter, are subject to land registration tax at a rate of 0.70%. This tax is calculated on the expressed price, increased by the charges imposed on the lessee, or on the actual rental value of the leased property if this value is higher than the price increased…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural and Maritime Fishing Code; 5° Leases in rem jointly and severally entered into…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by the lessee. The share of rents corresponding to the financial costs is indicated separately in…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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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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