French General Tax Code
In forceThe following are exempt from free transfer duties:
1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with civil status, other than those referred to in I of Article 794, if these works and objects are intended to feature in a public collection;
2° Gifts and legacies made to public or charitable establishments meeting the characteristics mentioned in b or f bis of 1 of Article 200;
3° (Repealed) ;
4° Gifts and bequests made to charitable public establishments other than those referred to in I of article 794, to mutual benefit societies, to all other bodies recognised as being in the public interest whose resources are allocated to works of assistance and charity, to the defence of the natural environment or to the protection of animals, as well as to associations simply declared as having an exclusive purpose of assistance and charity ;
5° Donations and legacies made to university foundations, partnership foundations and higher education establishments recognised as being in the public interest, free popular education societies recognised as being in the public interest and subsidised by the State, higher education associations recognised as being in the public interest and establishments recognised as being in the public interest whose purpose is to support duly declared school and university educational works ;
6° Gifts and bequests of sums of money or real estate made to establishments with civil personality other than those referred to in I of article 794 with the obligation, for the beneficiaries, to devote these gifts to the purchase of works of art, monuments or objects of a historical nature, books, printed matter or manuscripts, intended to feature in a public collection, or to the upkeep of a public collection ;
7° Gifts and bequests made to low-cost housing organisations or their unions;
8° (Expired);
9° Gifts and bequests made to the Office national des combattants et des victimes de guerre ;
10° Donations and legacies made to religious associations, unions of religious associations and authorised congregations ;
11° Donations and legacies made to public or charitable establishments other than those referred to in I of article 794, to private companies or other regularly constituted groups, insofar as they are allocated, by the express wish of the donor or testator, to the erection of monuments to the war dead or to the glory of our arms and allied armies;
12° In accordance with l'article L. 322-8 of the Environment Code, gifts and bequests of real estate made to the Conservatoire de l'espace littoral et des rivages lacustres;
13° Gifts and bequests of real estate located in the hearts of national parks, made to the public establishment of the national park concerned;
14° Gifts and bequests made to endowment funds meeting the conditions set out in g of 1 of article 200.
