B: Licences and transfers of inheritance rights

I. – Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property. II. – However, the sale by auction of movable or immovable property forming part of a succession or a marital community, as well as the transfer of rights of inheritance in movable or immovable property, are subject to registration duty or land registration tax…

The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving spouses or their beneficiaries free of charge, provided that these contributors were related or allied up to and including the fourth degree.