Article 726 of the French General Tax Code
I. – Transfers of corporate rights are subject to registration duty, the rate of which is set: 1° At 0.1%: – for deeds involving transfers of shares, founders’ shares or profit shares in joint stock companies traded on a regulated financial instruments market within the meaning of l’article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of…