Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipulated for the movables, and they are designated and estimated, item by item, in the contract.
Sont enregistrés au droit fixe de 125 €: 1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature; 2° Les concessions de licences d’exploitation de brevets; 3° (Abrogé).
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in Article 1048 ter, are subject to land registration tax at a rate of 0.70%. This tax is calculated on the expressed price, increased by the charges imposed on the lessee, or on the actual rental value of the leased property if this value is higher than the price increased…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural and Maritime Fishing Code; 5° Leases in rem jointly and severally entered into…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by the lessee. The share of rents corresponding to the financial costs is indicated separately in…
I. – Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate. II. – For leases of unlimited duration, the value used as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated….
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property interests following a legal separation, divorce or the termination of a civil solidarity pact.
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the tax on what is the subject thereof is levied at the rates provided for sales, in proportion, where applicable, to the respective value of the different assets included in the lot subject to the balancing payment…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
