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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 | VI: Transfers free of charge | A: Scope of free transfer duties | 2a: Waiver of reduction action | Article 756 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
        VI: Transfers free of charge
        A: Scope of free transfer duties
        2a: Waiver of reduction action

Article 756 bis of the French General Tax Code

Article 756 bis of the French General Tax Code

November 7, 2023
9:23 pm

The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.

Original in French 🇫🇷

Article 756 bis

La renonciation à l’action en réduction prévue à l’article 929 du code civil n’est pas soumise aux droits de mutation à titre gratuit.

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