Chapter 1: Registration duties and land registration tax

I. – 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are considered, from a tax point of view, as having as their object the assets in kind represented by the securities transferred. 2° For the collection of tax, each contribution item is valued separately, with an indication…

Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are deemed to have as their object the said immovable property or fractions of immovable property for the collection of registration duties (1).

Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuable consideration of immovable property or immovable property rights which give rise to the payment of land registration tax.

Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.