Article 844 of the French General Tax Code
November 7, 2023
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article 663 is levied at the rate of 0.70%. It is calculated on the sums guaranteed in capital, interest and accessories, even if indeterminate, contingent or conditional, expressed or valued in the slip. Only one tax is levied for each claim regardless of the number of claimant creditors and the number of…
