Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

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 | C: Special schemes and exemptions | 6: Mutual funds and partnerships | Article 832 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
        C: Special schemes and exemptions
        6: Mutual funds and partnerships

Article 832 of the French General Tax Code

Article 832 of the French General Tax Code

November 7, 2023
7:34 pm

Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.

Original in French 🇫🇷

Article 832

Les souscriptions de parts de fonds communs de placement ou de sociétés de libre partenariat sont dispensées de tout droit d’enregistrement.

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.