2°: Contributions to a company, legal entity or grouping

I. – Subject to the provisions of I of l’article 257 : 1° Deeds of formation of companies or economic interest groupings which do not contain a transfer of movable or immovable property, between the partners or other persons, are subject to registration duty or land registration tax on the amount of the contributions less liabilities; 2° Contributions of immovable property which are made to associations formed in accordance with…

I. – Contributions are registered free of charge. II. – (Repealed). III. – The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20% for contributions relating to immovable property or immovable property rights and, according to the rate provided for in Article 719, for those relating to goodwill, a…

Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as their annexes, drawn up in connection with the formation of companies are also registered free of charge.

Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.

The following shall be registered free of charge: 1° Deeds recording pure and simple extensions of companies; 2° Deeds of dissolution of companies which do not involve any transfer of movable or immovable property between the partners or other persons. .