a : Formality of registration

1. Notaries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registered either at the tax office of their residence or at the tax office of the place where they issued them. 3. Secretaries-greffiers, registrars and chief registrars as well as secretaries of central and municipal administrations shall have…

The registration of private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment of immovable property, goodwill or clientele, or the transfer of a right to a lease or the benefit of a promise to lease concerning all or part of an immovable property, at the tax office of the…

Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, must be made to the tax department of the location of the property. Declarations of transfers of company shares must be made to the tax department in whose jurisdiction the…

Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.

Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator’s domicile, if he has retained one, otherwise with that of his last known domicile in France; and in the event that the will contains dispositions of immovable property situated there, it must, in addition, be registered with the tax office of the location of…