Article 746 of the French General Tax Code
November 7, 2023
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property interests following a legal separation, divorce or the termination of a civil solidarity pact.
