I. – The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets. II. – (Repealed for transactions carried out on or after 15 October 1993).
A Conseil d’Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transactions comparable, within the meaning of the Directive of 9 April 1973 of the Council of the European Communities, to mergers giving entitlement to the special scheme and, for the latter transactions, the cases in which this…
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words “free of charge” are entered in the minutes of the general meeting of shareholders which rules on the results for that financial year. The repurchase by an open-ended investment company with a preponderance of real estate capital of its own shares is subject to registration…
I. – The following shall be registered free of charge: 1° Deeds recording the allocation of net assets made to one or more recipient bodies by a société d’habitations à loyer modéré, pursuant to the first paragraph of Article L. 422-11 of the French Construction and Housing Code, regardless of the nature of the assets included in the net assets allocated. This provision is applicable to sociétés anonymes de crédit…
I. – The following shall be registered free of charge: 1° (Repealed). 2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled, of immovable property or groups of immovable property built,…
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transformation : a) of non-trading property investment companies into undertakings for collective property investment; b) of non-trading companies with a strictly real estate object, the units of which are held by an insurance company in representation of mathematical provisions relating to commitments…
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
Subscriptions for real estate investment trust units are exempt from any registration duty.
Capital increases or reductions made necessary by the conversion of companies’ capital into euros are exempt from registration duty.
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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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