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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 | III: Transfer of ownership of movable property for valuable consideration | D: Transfers of company rights | 2: Special schemes | Article 730 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
        III: Transfer of ownership of movable property for valuable consideration
        D: Transfers of company rights
        2: Special schemes

Article 730 of the French General Tax Code

Article 730 of the French General Tax Code

November 7, 2023
10:01 pm

Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.

Original in French 🇫🇷

Article 730

Les cessions de droits sociaux visées au I de l’article 257 qui donnent lieu au paiement de la taxe sur la valeur ajoutée donnent lieu à la perception d’un droit d’enregistrement de 125 €.

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