French Business Law - French Legislation

Article 1125 bis of the French General Tax Code

November 7, 2023

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts or other jurisdictions in the event of the destruction or total or partial disappearance of the archives of these registries are exempt from any registration duty as well as from entry in the directory of public and…

Article 1126 of the French General Tax Code

November 7, 2023

The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transactions carried out under conditions laid down by decree in the Conseil d’Etat.

Article 1127 of the French General Tax Code

November 7, 2023

No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies; 4° Loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l’actionnariat du personnel à la Société nationale industrielle aérospatiale et à la Société nationale d’étude et de construction de moteurs d’aviation.

Article 1128 of the French General Tax Code

November 7, 2023

Life certificates are exempt from registration.

Article 1129 of the French General Tax Code

November 7, 2023

Subject to the provisions of article 679-3°, the acts listed in Articles 154 and 155 of the Civil Code, as amended by the law of 2 February 1933, relating to parental disagreement in matters of marriage, are exempt from registration duties and, where applicable, from formality.

Article 1131 of the French General Tax Code

November 7, 2023

I. – Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors’ items or documents of high artistic or historical value, is exempt from transfer duties and ancillary taxes relating to the transfer of these assets, when he donates them to the State within the period provided for the registration of the deed recording the transfer or the declaration of…

Article 1132 of the French General Tax Code

November 7, 2023

During a period the expiry of which will be set by decree in the Conseil d’Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily required, without any collection for the benefit of the Treasury, for those deeds that have been authenticated, private sub-seed deeds that have acquired date certain, court decisions that have become final, transfers by…

Article 1133 of the French General Tax Code

November 7, 2023

Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the time fixed for the usufruct or by the death of the usufructuary. .

Article 1133 ter of the French General Tax Code

November 7, 2023

Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred to in article 748,…

Article 1133 quater of the French General Tax Code

November 7, 2023

Subject to the provisions of Article 1020, deeds recording the formation, amendment or termination of a trust contract or recording the transfer of additional property or rights to the trustee are subject to a fixed duty of €125. However, Article 1020 does not apply to deeds recording the return of all or part of the trust estate to the settlor.

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French General Tax Code

Article 1125 bis of the French General Tax Code

Article 1126 of the French General Tax Code

Article 1127 of the French General Tax Code

Article 1128 of the French General Tax Code

Article 1129 of the French General Tax Code

Article 1131 of the French General Tax Code

Article 1132 of the French General Tax Code

Article 1133 of the French General Tax Code

Article 1133 ter of the French General Tax Code

Article 1133 quater of the French General Tax Code

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French General Tax Code

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