Subject to special provisions, the following are liable to registration duties: 1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ; 2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and generally all deeds voluntarily submitted to the formality of registration; 3° Transfers resulting from oral agreements…
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the provisions of Article 665, court decisions, deeds, certificates of transmission by death and documents referred to in articles 28, 35, in 2° of Article 36 and to Article 37 of Decree no. 55-22 of 4 January 1955 as amended and…
When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspondingly, registration duties are not payable on disposals subject to this tax, with the exception of gratuitous transfers.
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties. These decisions and deeds are exempt from payment of the land publicity tax at the time of the formality of publication or registration.
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the transmission or statement :
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets acquired in reinvestment, on the date of the taxable event.
For the application of registration duties, the settlor’s rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of the assets and rights transferred.
I. – For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in accordance with the following scale: AGE of the usufructuary VALUE the usufruct VALUE of the bare ownership. of the bare ownership Less than : 21 years of age 90 % 10 % 31 years of age…
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves as the basis for collection is the one which gives rise to the higher rate.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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
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