Property transfer duties: départements allowed to raise their rate from 3.80% to 4.50%

Article 77 of the 2014 Finance Act allowed general councils to raise the departmental land registration tax or registration duty on property sales (Article 1594 D of the General Tax Code) above 3.80%, up to 4.50%, for deeds signed between 1 March 2014 and 29 February 2016. The increase required a decision by the département. The 2015 Finance Act (Article 116) then wrote the 4.50% ceiling into Article 1594 D for deeds signed from 1 March 2016.