5: Real estate and similar companies

I. – The following shall be registered free of charge: 1° Deeds recording the allocation of net assets made to one or more recipient bodies by a société d’habitations à loyer modéré, pursuant to the first paragraph of Article L. 422-11 of the French Construction and Housing Code, regardless of the nature of the assets included in the net assets allocated. This provision is applicable to sociétés anonymes de crédit…

I. – The following shall be registered free of charge: 1° (Repealed). 2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled, of immovable property or groups of immovable property built,…

1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transformation : a) of non-trading property investment companies into undertakings for collective property investment; b) of non-trading companies with a strictly real estate object, the units of which are held by an insurance company in representation of mathematical provisions relating to commitments…