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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 | VII: Deeds and agreements concerning companies, legal entities and groupings | A: General provisions | 2°: Contributions to a company, legal entity or grouping | Article 811 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
        VII: Deeds and agreements concerning companies, legal entities and groupings
        A: General provisions
        2°: Contributions to a company, legal entity or grouping

Article 811 of the French General Tax Code

Article 811 of the French General Tax Code

November 7, 2023
7:46 pm

The following shall be registered free of charge:

1° Deeds recording pure and simple extensions of companies;

2° Deeds of dissolution of companies which do not involve any transfer of movable or immovable property between the partners or other persons.

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Original in French 🇫🇷

Article 811

Sont enregistrés gratuitement :

1° Les actes constatant des prorogations pures et simples de sociétés ;

2° Les actes de dissolution de sociétés qui ne portent aucune transmission de biens meubles ou immeubles entre les associés ou autres personnes.

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