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Article 916 A of the French General Tax Code

Cheque forms that do not meet the characteristics of being blocked in advance and non-transferable by endorsement mentioned in Article 85 of Act no. 78-1239 of 29 December 1978 are subject to a stamp duty of €1.5 per form (1).

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Article 953 of the French General Tax Code

I. – Passports issued in France are subject to stamp duty, the rate for which is set at €89. If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 of 30 December 2005 relating to passports, the cost of the document is €86. As an exception to the first paragraph, the rate of stamp duty for passports issued to minors aged fifteen and…

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Article 954 of the French General Tax Code

A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outward journey. However, the visa is issued free of charge, as a reciprocal measure, to nationals of foreign powers whose list is drawn up by order of the Minister of…

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Article 958 of the French General Tax Code

Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Code are subject to a stamp duty of €55 collected in the manner provided for in Article R. 436-3 of the Code on the Entry and Residence of Foreigners and the Right of Asylum.

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Article 964 of the French General Tax Code

An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets mentioned in the same article 965 located in France or outside France. However, the individuals mentioned in the first paragraph of this…

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Article 965 of the French General Tax Code

The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to their minor children, when they have the legal administration of the latter’s property; 2° Of the units or shares of companies and organisations established in France or outside France belonging to…

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Article 966 of the French General Tax Code

I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial activities. The activities of companies which, in addition to…

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