c: Rules common to movable and immovable property

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birth occurred outside France, this date must, in addition, be proven before registration. Failing this, the highest duties that may be due to the Treasury shall be levied, except, as stated in article 1965 C, restitution of the overpayment…

The right of return provided for in Article 738-2 of the Civil Code does not give rise to the levying of transfer duties free of charge.