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Article 1045 bis of the French General Tax Code

(first paragraph disjoined)

Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and land registration tax.

Original in French 🇫🇷
Article 1045 bis

(premier alinéa disjoint)

Les acquisitions et échanges d’immeubles situés dans les cœurs d’un parc national faits par l’établissement public de ce parc sont exonérés des droits d’enregistrement et de la taxe de publicité foncière.

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