2 : Land registration tax

The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural and Maritime Fishing Code; 5° Leases in rem jointly and severally entered into…

For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by the lessee. The share of rents corresponding to the financial costs is indicated separately in…