Book II: Tax collection

I. – Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decree (1). II. – (No longer applicable). III. – (Repealed).

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.

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…

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.

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…