French Business Law - French Legislation

Article 1717 bis of the French General Tax Code

November 7, 2023

When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free of charge. Subject to the provisions of article 1717, the duties and taxes normally due are payable, at the latest, on expiry of a period of three months from the date of these acts.

Article 1722 bis of the French General Tax Code

November 7, 2023

In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death duties payable by the latter may be deferred under the conditions laid down by decree (1), up to the fraction corresponding to the amount of the balances or rewards payable at…

Article 1722 ter of the French General Tax Code

November 7, 2023

The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government shall be laid down by decree (1). These provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.

Article 1722 quater of the French General Tax Code

November 7, 2023

In accordance with the provisions of articles L. 230-1 et L. 230-2 du code de l’urbanisme, lorsque un terrain concerné par un droit dedélaissement fait l’objet d’une transmission pour cause de décès, les ayantsdroit du propriétaire décédé peuvent demander, dans les conditions prévues par ces articles, qu’il soit sursis, à concurrence du montant de son prix, aurecouvrement des droits de mutation afférents à la succession tant qu’ce prix n’aura pas…

Article 1723 ter of the French General Tax Code

November 7, 2023

The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in accordance with the procedures laid down when the loi n° 69-1168 du 26 décembre 1969, soit par voie d’apposition de timbre ou sur état, dans des conditions fixées par décret (1). (1) See Annex III, art….

Article 1723 ter-00 B of the French General Tax Code

November 7, 2023

Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.

Article 1723 ter-0 A of the French General Tax Code

November 7, 2023

The stamp duty provided for in Article 916 A is borne by the person requesting the issue of cheque forms that do not meet the characteristics indicated in this article. It is paid by the issuing organisation. Under no circumstances may the latter bear it (1). (1) See Annex III, art. 313 BG bis and 313 BG ter and Annex IV, art. 121 KL bis and 121 KL ter.

Article 1723 quindecies of the French General Tax Code

November 7, 2023

1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury account opened in the records of the Banque de France, when their amount exceeds €1,500. 2. (Disjoint)

Article 1724 of the French General Tax Code

November 7, 2023

The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out at the level of the settlement of each tax or charge.

Article 1724 bis of the French General Tax Code

November 7, 2023

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

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French General Tax Code

Article 1717 bis of the French General Tax Code

Article 1722 bis of the French General Tax Code

Article 1722 ter of the French General Tax Code

Article 1722 quater of the French General Tax Code

Article 1723 ter of the French General Tax Code

Article 1723 ter-00 B of the French General Tax Code

Article 1723 ter-0 A of the French General Tax Code

Article 1723 quindecies of the French General Tax Code

Article 1724 of the French General Tax Code

Article 1724 bis of the French General Tax Code

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French General Tax Code

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