Article 845 of the French General Tax Code
November 7, 2023
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be paid when the registration is cancelled. To this end, the service responsible for land registration is required to state, both on the slip intended for the archives and on the slip given to the applicant, the amount of the…
