FRANCE: French registration duties on asset transfers—a brief reminder of the general rules with a special focus on the latest case law on the usufruct

Abstract The direct or indirect transfer of real property in France can quickly become a headache for both domestic and foreign taxpayers. The purpose of this article is to first briefly outline some of the aspects with respect to the rules applicable to French registration duties on transfers of assets (here mainly real estate) and, finally, to address a new case law which involves quite new valuation techniques for usufruct rights.