Article 761 of the French General Tax Code
November 7, 2023
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to the detailed and estimated declaration of the parties, without distraction of charges, except, as regards the latter, what is stated in articles 767 et seq. For properties that the owner has the use of on the date of the…
