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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 III: Miscellaneous obligations | I: Obligations of taxpayers and public and ministerial officers | B: Obligations of public and ministerial officers | 1 : Obligations specific to the registration formality | 1°: Public acts | Article 854 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 III: Miscellaneous obligations
        I: Obligations of taxpayers and public and ministerial officers
        B: Obligations of public and ministerial officers
        1 : Obligations specific to the registration formality
        1°: Public acts

Article 854 of the French General Tax Code

Article 854 of the French General Tax Code

November 7, 2023
7:20 pm

It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit.

Wills deposited with notaries by testators are excepted.

Original in French 🇫🇷

Article 854

Il est défendu à tout notaire ou greffier de recevoir aucun acte en dépôt sans dresser acte du dépôt.

Sont exceptés les testaments déposés chez les notaires par les testateurs.

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