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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 | B: Special schemes and exemptions | 1: Changes of a particular nature | Article 689 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
        B: Special schemes and exemptions
        1: Changes of a particular nature

Article 689 of the French General Tax Code

Article 689 of the French General Tax Code

November 7, 2023
10:22 pm

The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.

Original in French 🇫🇷

Article 689

L’acte constitutif de l’emphytéose est assujetti à la taxe de publicité foncière au taux prévu à l’article 742.

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