Transfer by deed executed abroad of interests in foreign real estate companies whose assets consist mainly of real estate or real estate rights located in France

When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of registration duty actually paid in the State of registration of each of the legal entities concerned is deducted, in accordance…