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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 | Fb: Purchase of a company by its employees or by members of the seller's family | Article 732 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
        III: Transfer of ownership of movable property for valuable consideration
        Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 bis of the French General Tax Code

Article 732 bis of the French General Tax Code

November 7, 2023
9:53 pm

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article 220 nonies before 31 December 2022 are exempt from registration duties.

Original in French 🇫🇷

Article 732 bis

Sont exonérées des droits d’enregistrement les acquisitions de droits sociaux effectuées par une société créée en vue de racheter une autre société dans les conditions prévues à l’article 220 nonies avant le 31 décembre 2022.

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