Article 803 of the French General Tax Code
November 7, 2023
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be released from the purchase price unless on presentation of a certificate issued free of charge by the competent public accountant and recording either payment, or the non-existence of death transfer tax, unless he prefers…
