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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 | 2°: Declaration of previous formalities | Article 856 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
        2°: Declaration of previous formalities

Article 856 of the French General Tax Code

Article 856 of the French General Tax Code

November 7, 2023
7:18 pm

Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is mandatory.

Original in French 🇫🇷

Article 856

Tout acte portant sous-bail, subrogation, cession ou rétrocession de bail doit contenir la reproduction littérale de la mention d’enregistrement du bail cédé en totalité ou en partie, lorsque cette formalité est obligatoire.

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