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Article 863 of the French General Tax Code

The notary who receives a deed of sale, exchange or division is required to inform the parties of the existence of the penalties laid down by articles 850 and 1837. Express mention of this information is made in the deed.

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Article 864 of the French General Tax Code

A notary who receives a treaty for the transfer of a ministerial office or a deed of sale, exchange or division or a deed for the transfer of the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property is required to inform the parties of the existence of the penalties laid down in 5 of V of article…

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