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Article 1046 of the French General Tax Code

All deeds drawn up under the provisions of the chapitre unique du titre II du livre IV de la deuxième partie du code général des collectivités territoriales relatif au régime de certains biens immobiliers soumis à un droit de jouissance exclusif, whether notarised or concluded in administrative form, are exempt from registration duties and land registration tax.

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Article 1048 of the French General Tax Code

I. – In accordance with the first paragraph of Article L. 2234-24 of the Defence Code, deeds relating to the settlement of compensation following requisitions are exempt from registration duties. II. – (Not applicable).

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Article 1048 ter of the French General Tax Code

The tax mentioned in article 680 : 1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of its public establishments pursuant to articles L. 2122-5 à L. 2122-14 and L. 2122-17 to L. 2122-19 of the General Code on the Ownership of Public Persons or Article 13 of Ordinance No. 2004-559 of 17…

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Article 1050 of the French General Tax Code

Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public construction companies whose articles of association comply with the standard clauses appended to decree no. 69-295 of 24 March 1969 and the majority of whose capital is held by public authorities are subject to land publicity tax or registration duty of…

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Article 1051 of the French General Tax Code

Sont soumis à une imposition fixe de 125 € : 1° Les transferts de biens de toute nature opérés entre organismes d’habitations à loyer modéré, sociétés anonymes de crédit immobilier ou leurs unions et organismes bénéficiant de l’agrément mentionné à l’article L. 365-2 du code de la construction et de l’habitation; 1° bis Acquisitions, made before 31 December 2013, by low-income housing bodies, sociétés anonymes de crédit immobilier or their…

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Article 1052 of the French General Tax Code

I. – Subject to the provisions of I of l’article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code are subject to land registration or registration free of charge, if they meet the conditions referred to in 1° of I of the article 809, i.e. if they do not involve the transfer of movable…

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Article 1053 of the French General Tax Code

On condition that express reference is made to the town planning code, deeds, documents, writings and formalities relating to the establishment and implementation of a local town planning plan for communes that have suffered significant destruction as a result of cataclysms or serious events are exempt, subject to the provisions of article 1020, from registration duties.

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Article 1054 of the French General Tax Code

All deeds, contracts and agreements entered into pursuant to Chapter VII of Title I of Book III of the Town Planning Code relating to the improvement of certain housing estates are exempt, subject to the provisions of article 1020, registration duties.

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