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Article 1065 of the French General Tax Code

Subject to the provisions of article 1020, transfers of portfolios of contracts and the movable or immovable reserves relating to these contracts are exempt from all registration duties when they are made under the provisions of articles L. 324-1, L. 326-13 and L. 384-1 to L. 384-3 of the Insurance Code. When they are made pursuant to 8° or 14° of I of article L. 612-33 of the Monetary and…

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Article 1066 of the French General Tax Code

I. – Subject to the provisions of article 1020 and in accordance with the second paragraph of article L. 132-11 of the Social Action and Family Code, acts performed and decisions made in connection with the allocation of social assistance benefits mentioned in article L. 111-1 of the same code are registered free of charge when subject to the formality of registration. II. – The provisions of I are applicable…

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Article 1067 of the French General Tax Code

Without prejudice to the benefit of the loi du 10 juillet 1991 relative à l’aide juridique, certificats, significations, contrats et autres actes, faits en vertu des articles L. 121-2, L. 221-1 to L. 221-4, L. 221-6 to L. 222-6, L. 223-1 to L. 224-9, L. 224-11 and L. 224-12, L. 225-1 to L. 225-9, L. 225-20, L. 226-1 to L. 226-11, L. 228-1 to L. 228-5 and L. 523-1 of…

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Article 1069 of the French General Tax Code

I. – Documents relating to the application of loi n° 66-509 du 12 juillet 1966 relative à l’assurance maladie et à l’assurance maternité des travailleurs non salariés des professions non agricoles, are exempt from registration duties provided that they expressly refer to it. This exemption extends to the special tax on insurance contracts. II. – When regional mutual funds created in application of the aforementioned law are called upon to…

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Article 1071 of the French General Tax Code

Until a date to be set at a later date by decree, donations and legacies of any kind granted for the benefit of the “French Red Cross” association, recognised as being in the public interest by the law of 7 August 1940, are exempt from all registration duties, subject to their regular acceptance by the management committee. Until the same date, the acquisition and rental by the French Red Cross…

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Article 1072 of the French General Tax Code

Extracts from civil status registers, acts of notoriety, consent, publications, family council deliberations, notification, where applicable, dispensations on the grounds of parentage, alliance or age, acts acknowledging a child are exempt from registration. Deeds of notification, like deeds of consent, are exempt from all duties, costs and fees in respect of the ministerial officers who draw them up; the same applies to deeds of consent received abroad by French diplomatic…

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Article 1074 of the French General Tax Code

1 Civil status certificates, notarial certificates and any other documents relating to the implementation of the law of 12 April 1941 concerning the service of retirement pensions in the navy are exempt from registration duties. 2 (Repealed).

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Article 1077 of the French General Tax Code

All deeds, documents and papers whatsoever, to be provided for the execution of the law of 25 February 1914, amending the law of 29 June 1894 and creating an autonomous pension fund for miners, are exempt from registration duties.

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