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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | II: Transfers of ownership of immovable property for valuable consideration | A: Normal system | Article 683 bis of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        II: Transfers of ownership of immovable property for valuable consideration
        A: Normal system

Article 683 bis of the French General Tax Code

Article 683 bis of the French General Tax Code

November 7, 2023
10:28 pm

The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.

Original in French 🇫🇷

Article 683 bis

La fraction des apports d’immeubles ou de droits immobiliers réalisée à titre onéreux est assujettie à une taxe de publicité foncière ou à un droit d’enregistrement de 2,20 %.

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