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Article 816 of the French General Tax Code

Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these deeds, are registered free of charge.

Original in French 🇫🇷
Article 816

Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l’impôt sur les sociétés, ainsi que la prise en charge du passif dont sont grevés les apports mentionnés dans ces actes, sont enregistrés gratuitement.

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