French Business Law - French Legislation

Article 748 of the French General Tax Code

November 7, 2023

Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift…

Article 748 bis of the French General Tax Code

November 7, 2023

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their contribution and which is attributed to the contributors, their surviving spouses or their beneficiaries free of charge, provided that the contributors were related or allied up to and including the fourth degree (1).

Article 749 of the French General Tax Code

November 7, 2023

Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distribution of the assets of these funds among the holders. When the holder of units in a real estate investment trust is in one of the cases mentioned in a and b of Article 730 quinquies, registration duty at…

Article 749 A of the French General Tax Code

November 7, 2023

Sont exonérés du droit d’enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n° 65-557 modifiée du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, et la redistribution des parties communes qui leur est consécutive.

Article 749 B of the French General Tax Code

November 7, 2023

Sont exonérées du droit d’enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.

Article 750 of the French General Tax Code

November 7, 2023

I. – Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property. II. – However, the sale by auction of movable or immovable property forming part of a succession or a marital community, as well as the transfer of rights of inheritance in movable or immovable property, are subject to registration duty or land registration tax…

Article 750 bis of the French General Tax Code

November 7, 2023

The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving spouses or their beneficiaries free of charge, provided that these contributors were related or allied up to and including the fourth degree.

Article 750 bis A of the French General Tax Code

November 7, 2023

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions apply provided that the deed is notarised and specifies that it is drawn up under IV of article 11 of law no. 85-1403 of 30…

Article 750 bis B of the French General Tax Code

November 7, 2023

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up to the value of properties located in Corsica.

Article 750 bis C of the French General Tax Code

November 7, 2023

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2.50% duty up to the value of property located in the collectivities governed by Article 73 of the Constitution, in the collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

French General Tax Code

Article 748 of the French General Tax Code

Article 748 bis of the French General Tax Code

Article 749 of the French General Tax Code

Article 749 A of the French General Tax Code

Article 749 B of the French General Tax Code

Article 750 of the French General Tax Code

Article 750 bis of the French General Tax Code

Article 750 bis A of the French General Tax Code

Article 750 bis B of the French General Tax Code

Article 750 bis C of the French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice?
Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Useful links

You have a question in French Business Law?

Do you need French-law advice?
Contact our Lawyers in France.