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Article 750 bis A of the French General Tax Code

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions apply provided that the deed is notarised and specifies that it is drawn up under IV of article 11 of law no. 85-1403 of 30…

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Article 750 bis B of the French General Tax Code

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up to the value of properties located in Corsica.

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