b: Transfers and other transactions resulting from verbal agreements

In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property shall be subject, within one month of taking possession, to detailed and estimated declarations on special forms issued by the administration.

In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash and by capitalisation of profits, reserves or provisions and net increases in the capital of variable capital companies recorded at the close of a financial year, must give rise to the filing of a declaration with the…

In the absence of deeds, transfers of shares, founders’ shares and profit shares in companies whose corporate rights are not traded on a regulated financial instruments market within the meaning of Article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of the same code, shares in companies whose capital is not divided into shares, or holdings in…

In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.

In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.