French General Tax CodeIn force
B: Special schemes and exemptions
Article 689
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
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Showing 3941–3950 of 37768 articles for “Art. Loi 89-462 du 6-7-1989”
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
…of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the pri…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
…date on which the condition is fulfilled. However, where it does not take the place of registration duties, the land registration tax is levied on the conditional deed according to the regime applicab…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
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