When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provision is classified, or to which it relates.
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several independent provisions, some of which are subject to proportional or progressive taxation and the others to fixed taxation, nothing is levied on the latter provisions, unless the highest fixed taxation is applied as the minimum levy, if the amount of proportional…
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectifying material errors, accepting or waiving outright, confirming, approving, homologating, ratifying or fulfilling a suspensive condition. Deeds exempt from the proportional tax by virtue of the provisions of the first paragraph shall bear the fixed tax if their…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, where it does not take the place of registration duties, the land registration tax is levied on the conditional deed according to the regime applicable on the date on which the land registration formality is required. The taxable values…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and deeds establishing or recording inter vivos the constitution of rights in rem in immovable property referred to in a of 1° of amended article 28 of decree no. 55-22 of 4 January 1955 ;…
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject to proportional taxation at the rate of 0.70%.
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° Deeds exempt from registration which are voluntarily submitted to this formality; 4° Deeds referred to in l’article 37 du décret n° 55-22 du 4 janvier 1955 modifié qui sont présentés…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article of this code, are exempt from the fixed taxation provided for in the first paragraph.
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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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