Chapter 1: Registration duties and land registration tax

The real estate security contribution is paid in advance by applicants to the service responsible for land registration. The service responsible for land registration gives a receipt for this at the foot of the deeds or certificates that it hands over or issues; each sum is mentioned separately and the total of the sums collected is entered in full.

I. – The contribution from which the registrations of liens or mortgages required by the State have been exempted is due when they are cancelled. II. – In the event of acquiescence by the debtors, the enforcement statements provided for in Article 85 of Decree No. 62-1587 of 29 December 1962 on the general regulations governing public accounting carry a mortgage. Under the same conditions, statements of enforceability issued for…

The basis of assessment for the property security contribution is rounded to the nearest euro. The fraction of a euro equal to or greater than 0.50 is counted as one. When the service responsible for land registration, pursuant to article 880, declares, in the absence of advance payment of the contribution, the refusal to deposit the copies, extracts, copies or slips to be published; this refusal is enforced under the…

A fixed contribution of €8 shall be levied for any amending or supplementary forms filed pursuant to paragraph 3 of article 34 of decree n° 55-1350 of 14 October 1955 taken for the application of decree n° 55-22 of 4 January 1955 reforming land registration.

A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change of domicile by separate deed, for the indication of a mortgage or preferential claim already registered and subject to substitution and for each mention of an extension of time; 2° For the publication of each summons…

I. – The rate of the real estate security contribution payable for requests for mortgage information, regardless of how they are processed, is set as follows: 1° Requisitions not including the designation of buildings or additional requests relating to this type of requisition: €12 per person individually named in the request; 2° Requisitions made without indicating a person or additional requests relating to this type of requisition: €12 per building…

The rate of the real estate security contribution payable when requesting copies of published documents is set at: 1° Copies of documents: a) 6 € per registration slip requested; b) 30 € per descriptive statements of division or co-ownership regulations; c) 15 € for the copy of a document other than those mentioned in a and b; 2° Where the applicant does not indicate the references to the documents, a…

The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive centres is set at €5 per person for whom the information is requested.

The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l’application des articles 10 du décret n° 55-22 du 4 janvier 1955 et 9 du décret n° 79-1037 du 3 décembre 1979. These provisions are not applicable to the tariff provided for by the…

The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards registrations taken as security for an undetermined claim, the contribution is levied on the amount of the valuation of the secured right, to be provided by the applicants.