Article 787 C of the French General Tax Code
November 7, 2023
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal activity transferred by death or inter vivos are exempt from transfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above has been owned for more than two…
