French General Tax CodeIn force
2 : Land registration tax
Article 742
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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Showing 2211–2220 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
…onee, legatee or interposed person from a sale or gift granted to him by the deceased, the transfer duties paid by the bare owner and for which he provides proof are deducted from the inheritance tax…
…everal persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for a virile share on the estate. Th…
…ed, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority against the value of the said pr…
…it is described as a transfer of key money, severance pay or otherwise, is subject to registration duty determined in accordance with the tariff provided for in article 719 (1). Duty is levied on the…
…e Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%.This duty is liquidated on the expressed price,…
…ers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exc…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
…al accounts with joint and several liability shall be considered, for the purposes of levying death duties, as belonging jointly to the depositors and to the estate of each of them, in respect of a sh…
…t the said immovable property or fractions of immovable property for the collection of registration duties (1).
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