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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 | 4: Maintenance payments. Lump-sum payments | Article 757 A 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
        4: Maintenance payments. Lump-sum payments

Article 757 A of the French General Tax Code

Article 757 A of the French General Tax Code

November 7, 2023
9:21 pm

The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches majority.

Original in French 🇫🇷

Article 757 A

Les versements en capital prévus par l’article 373-2-3 du code civil ne sont soumis aux droits de mutation à titre gratuit que pour la fraction qui excède 2 700 € par année restant à courir jusqu’à la majorité du bénéficiaire.

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