Article 775 sexies of the French General Tax Code
November 7, 2023
The costs of reconstituting the title deeds to buildings or property rights for which the deceased’s right of ownership was not established before his death by a duly transcribed or published deed, charged to the heirs by the notary, are allowed, on production of supporting documents, as a deduction from the inheritance assets up to the declared value of these assets, provided that the notarial certificates mentioned in 3° of…
