Article 691 bis of the French General Tax Code
November 7, 2023
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article 708, provided that the exchange deed expressly states that it is made under the benefit of the provisions of decree no. 54-944 of 14 September 1954. In accordance with the provisions of articles L. 143-1, L. 143-8 and…
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploitation rights relating to quarries of substances newly made concessible by decree benefit, with the exception of balancing…
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming and sharecropping, or by article L. 462-21 of the same code, relating to farm leases in the departments of Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Pierre-et-Miquelon, does not give rise to…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registration duty. However, the balancing payments and capital gains resulting from these exchanges are subject to land registration tax or registration duty at the rate provided for sales of real estate. .
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%. This duty is liquidated on the expressed price, adding to it all capital charges.
During the period of repayment of loans taken out for the construction of a dwelling, amicable transfers of individual low-rent dwellings with the aim of substituting solvent persons, fulfilling the conditions of the legislation on low-rent dwellings, for the beneficiaries of this legislation who would justify being unable to live in them or being deprived of the resources necessary to meet their obligations, are subject to a tax of €125….
Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by Article L. 411-1 of the Construction and Housing Code and built by social action centres, hospices or hospitals, savings banks, building societies or by private individuals, are subject to a tax of €125. This provision is applicable to premises for craft use falling within the provisions of article 1 of…
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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