French Business Law - French Legislation

Article 1594 F sexies of the French General Tax Code

November 7, 2023

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met: 1° The transfer is part of a transaction consisting of: a) Either sales by lots triggering the right of pre-emption provided for in the article 10 of law no. 75-1351 of 31 December 1975 relating to the protection of occupants of residential premises or…

Article 1594-0 G of the French General Tax Code

November 7, 2023

Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. – Acquisitions of real estate made by a taxable person within the meaning of article 256 A, where the deed of acquisition contains an undertaking by the purchaser to carry out, within four years, work leading to the production of a new building within the meaning of 2° of 2 of I…

Article 1594 G of the French General Tax Code

November 7, 2023

The departmental council may exempt from land registration tax or registration fees the sale of housing units by low-income housing organisations or semi-public companies, provided that the transfer falls within the scope of article 61 of law no. 86-1290 of 23 December 1986, as amended, designed to promote rental investment, home ownership of social housing and the development of the land supply. The exemption must be mentioned in the deed…

Article 1594 H of the French General Tax Code

November 7, 2023

The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acquired by first-time buyers who have taken out state-subsidised loans (PAP) between 1 July 1981 and 31 December 1984 and who are unable to meet their repayments, when the first-time buyers who sell these homes are kept in the premises by the purchasing organisation…

Article 1594 H-0 bis of the French General Tax Code

November 7, 2023

The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the conditions provided for in the tenth paragraph of article L. 411-2 of the French Construction and Housing Code when they result from the implementation of a buy-back guarantee provided under the guarantees referred to in that same article. The deliberation takes effect within the…

Article 1594 H bis of the French General Tax Code

November 7, 2023

The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first, of each of the units in non-trading property capitalisation companies mentioned in Article L. 443-6-2 of the Construction and Housing Code representing fractions of buildings. The provisions of article 1594 E are applicable.

Article 1594 I of the French General Tax Code

November 7, 2023

The departmental council may, by deliberation, exempt from land registration tax or registration duties acquisitions by mutual pension societies for veterans and victims of war who benefit from the State increase provided for in Article L. 222-2 of the Mutual Code. The deliberation takes effect within the timeframes set out in article 1594 E.

Article 1594 I bis of the French General Tax Code

November 7, 2023

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocate, within four years of the date of the deed of acquisition, to the operation of a hotel, tourist residence or holiday village classified for a minimum period of eight years. The deliberation takes effect within the timeframe set out in article 1594…

Article 1594 I ter of the French General Tax Code

November 7, 2023

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist residences or holiday villages acquired under the tax exemption scheme provided for by articles 238 bis HA and 238 bis HD as drafted by Article 22 of the Amending Finance Act for 1986 (no. 86-824 of 11 July 1986). The benefit of the exemption…

Article 1594 J of the French General Tax Code

November 7, 2023

On deliberation by the departmental council, rehabilitation leases are exempt from land registration tax. The deliberation takes effect within the time limits set out in Article 1594 E.

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French General Tax Code

Article 1594 F sexies of the French General Tax Code

Article 1594-0 G of the French General Tax Code

Article 1594 G of the French General Tax Code

Article 1594 H of the French General Tax Code

Article 1594 H-0 bis of the French General Tax Code

Article 1594 H bis of the French General Tax Code

Article 1594 I of the French General Tax Code

Article 1594 I bis of the French General Tax Code

Article 1594 I ter of the French General Tax Code

Article 1594 J of the French General Tax Code

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French General Tax Code

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