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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 | B: Provisions specific to certain agreements | 1: Capital increases | Article 812 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
        B: Provisions specific to certain agreements
        1: Capital increases

Article 812 of the French General Tax Code

Article 812 of the French General Tax Code

November 7, 2023
7:45 pm

I. – An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.

II. – (Repealed).

Original in French 🇫🇷

Article 812

I. – L’augmentation, au moyen de l’incorporation de bénéfices, de réserves ou de provisions de toute nature, du capital des sociétés est enregistrée gratuitement.

II. – (Abrogé).

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