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Article 747 of the French General Tax Code

The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the tax on what is the subject thereof is levied at the rates provided for sales, in proportion, where applicable, to the respective value of the different assets included in the lot subject to the balancing payment or capital gain.

Original in French 🇫🇷
Article 747

Le droit d’enregistrement ou la taxe de publicité foncière prévus à l’article 746 sont liquidés sur le montant de l’actif net partagé. Lorsque le partage comporte une soulte ou une plus-value, l’impôt sur ce qui en est l’objet est perçu aux taux prévus pour les ventes, au prorata, le cas échéant, de la valeur respective des différents biens compris dans le lot grevé de la soulte ou de la plus-value.

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