Article 1025 of the French General Tax Code
November 7, 2023
Concession contracts, certificates, minutes and, in general, all acts relating to the classification or concession of uncultivated or manifestly underexploited land referred to in articles L. 125-1 to L. 125-13 of the Rural and Maritime Fishing Code are exempt, subject to the provisions of article 1020, from registration duties. These provisions will be extended by decree to Guadeloupe, French Guiana, Martinique, Reunion and Mayotte.
