Article R444-11-1 of the French Commercial code
The order issued pursuant to article L. 444-3 may provide for a reduction in the proportional emolument applicable to donations or legacies for the benefit of: 1° One of the public persons mentioned in articles L. 1121-1 to L. 1121-6 of the General Code on the Ownership of Public Persons where the donation or legacy is intended for the public movable or immovable domain or is intended to finance the…