ExemptionIn effectProperty transfer dutiesNational

No land registration security contribution on regularising property transfers between La Défense public bodies

Recording in the land register the transfers of property and property rights from the La Défense regional development public body and the Seine-Arche development public body to the La Défense Seine Arche development public body does not give rise to the land registration security contribution (Article 879 of the CGI (General Tax Code)).

Measure originators

InitiatorLR
Christine Lavarde
Les Républicains
Impact on public finances

No official estimate found for this measure.

Effective date
21 February 2026

Measure impact

One-off measure between public bodies: it allows the ownership chain of the property now held by Paris La Défense to be regularised in the land register without paying the land registration security contribution. No individual or private business is concerned.

Official references

Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 43
Official Journal: JORF n° 0043 du 20 février 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
21 February 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur au lendemain de la publication de la loi
Completed
19 February 2026

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi de finances pour 2026 (article 43)