Article 850 of the French General Tax Code
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, or an exchange or division involving immovable property or a business, the sellers, purchasers, exchangers, co-sharers, their legal guardians or administrators are required to end the…