2: Basis of assessment and settlement

Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift…

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their contribution and which is attributed to the contributors, their surviving spouses or their beneficiaries free of charge, provided that the contributors were related or allied up to and including the fourth degree (1).