French Business Law - French Legislation

Article 844 of the French General Tax Code

November 7, 2023

The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article 663 is levied at the rate of 0.70%. It is calculated on the sums guaranteed in capital, interest and accessories, even if indeterminate, contingent or conditional, expressed or valued in the slip. Only one tax is levied for each claim regardless of the number of claimant creditors and the number of…

Article 845 of the French General Tax Code

November 7, 2023

The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be paid when the registration is cancelled. To this end, the service responsible for land registration is required to state, both on the slip intended for the archives and on the slip given to the applicant, the amount of the…

Article 846 of the French General Tax Code

November 7, 2023

Receipts or assignments of a sum equivalent to three years’ unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.

Article 846 bis of the French General Tax Code

November 7, 2023

Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The rate mentioned in the first paragraph also applies to declarations and descriptive statements of division drawn up for the application of articles L. 526-1 to L. 526-3 of the Commercial Code.

Article 847 of the French General Tax Code

November 7, 2023

Sont enregistrés gratuitement: 1° Les contrats de mariage, lorsqu’ils ne peuvent donner lieu à la perception d’une imposition proportionnelle ou progressive d’un montant plus élevé; 2° (Abrogé).

Article 847 bis of the French General Tax Code

November 7, 2023

The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parentage drawn up under the procedure provided for in Articles 342-9 to 342-13 of the Civil Code or under the conditions provided for in IV of article 6 of law no. 2021-1017 of 2 August 2021 relating to…

Article 848 bis of the French General Tax Code

November 7, 2023

The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultural assets are subject, under the same conditions, to the provisions governing transfer duties free of charge or for valuable consideration respectively applicable to shares in forestry groupings and shares in agricultural land groupings.

Article 849 of the French General Tax Code

November 7, 2023

Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax department when formality is required (1). For the deeds mentioned in 2° of the I of article 658, the copy is filed in duplicate.

Article 850 of the French General Tax Code

November 7, 2023

In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, or an exchange or division involving immovable property or a business, the sellers, purchasers, exchangers, co-sharers, their legal guardians or administrators are required to end the…

Article 851 of the French General Tax Code

November 7, 2023

In all cases where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the registration, the merged formality or the land publicity formality, be subscribed, certified and signed at the foot of the document to be formalised, where the sums or values to be used as a basis…

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French General Tax Code

Article 844 of the French General Tax Code

Article 845 of the French General Tax Code

Article 846 of the French General Tax Code

Article 846 bis of the French General Tax Code

Article 847 of the French General Tax Code

Article 847 bis of the French General Tax Code

Article 848 bis of the French General Tax Code

Article 849 of the French General Tax Code

Article 850 of the French General Tax Code

Article 851 of the French General Tax Code

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French General Tax Code

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