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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 II: Stamp duties | Section II: Fees for the issue of documents and miscellaneous levies | V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage | Article 959 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 II: Stamp duties
        Section II: Fees for the issue of documents and miscellaneous levies
        V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage

Article 959 of the French General Tax Code

Article 959 of the French General Tax Code

November 7, 2023
6:26 pm

Genuinely indigent persons recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958

Original in French 🇫🇷

Article 959

Les personnes véritablement indigentes et reconnues hors d’état d’en acquitter le montant sont exonérées du droit de timbre prévu à l’article 958.

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