Article 714 of the French General Tax Code
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%. This duty is liquidated on the expressed price, adding to it all capital charges.