Article 1716 bis of the French General Tax Code
November 7, 2023
I. – Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors’ items, documents, of high artistic or historical value, or real estate located in the areas of intervention of the Conservatoire de l’espace littoral et des rivages lacustres defined in Article L. 322-1 of the Environment Code, whose location and ecological or landscape interest justify conservation in their…
