French Legislation In English

Search, Read and Apply French Law. In English.

20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.

Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

20+

french codes

Fully translated

2,400+

articles in English

Updated regularly

480+

court rulings linked

Per article

Free

full access

No login required

Showing 12211230 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
A: Normal system

Article 683

…rship or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in Article 1594 D.The tax or duty is liquidated on…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 729

…te to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 763 bis

The right of return provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 650

1. Notaries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 663

The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 bis

For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 671

…several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Normal system

Article 683 bis

The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 686

…nd or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract o…

AI translation · Updated 7 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Lawyer
In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue

Related legal services

01 / Read

Browse the French codes

20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.

Read More
02 / Apply

Legal application report

A lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.

Read More
03 / Act

Talk to a French lawyer

Scope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.

Read More
Search “Art. France–US Estate & Gift Tax Convention” | French Legislation