Article 877 of the French General Tax Code
November 7, 2023
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accountant attesting that the regular evidence of this exemption has been provided to him, or, if land registration is required before registration, to the submission of a copy, certified by the public or ministerial officer or by the…
