Article 750 ter of the French General Tax Code
November 7, 2023
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitalised therein, debts and generally all French or foreign transferable securities of any kind whatsoever, where the donor or the deceased is domiciled for tax purposes in France…
