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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 | B: Basis for free transfer tax | 1: Provisions common to inheritances and gifts | c: Rules common to movable and immovable property | Article 763 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
        B: Basis for free transfer tax
        1: Provisions common to inheritances and gifts
        c: Rules common to movable and immovable property

Article 763 bis of the French General Tax Code

Article 763 bis of the French General Tax Code

November 7, 2023
9:12 pm

The right of return provided for in Article 738-2 of the Civil Code does not give rise to the levying of transfer duties free of charge.

Original in French 🇫🇷

Article 763 bis

Le droit de retour prévu à l’article 738-2 du code civil ne donne pas lieu à perception de droits de mutation à titre gratuit.

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