Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual agreement of shares in non-trading companies with a predominantly agricultural purpose, which have been in existence for at least three years prior to the disposal, are registered at a fixed duty of €125.
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occur between the contributors of the said assets, their surviving spouses or their beneficiaries free of charge, provided that these contributors were related or allied up to and including the fourth degree (1). (1) For the application of these provisions in the French overseas…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds and free partnership companies do not entail the payment of any registration duty.
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the acquirer holds or will hold following his acquisition more than 10% of the units or shares of the real estate collective investment undertaking or professional real estate collective investment undertaking directly or through his spouse or their ascendants or descendants or their brothers…
Patent assignments are registered at a fixed duty of €125. .
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the last paragraph of article L. 311-3 of the rural and maritime fishing code, are registered free of charge.
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article 220 nonies before 31 December 2022 are exempt from registration duties.
I. – For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to the value of the business or customer base or to the fraction of the value of the securities representing the business or customer…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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