10°: National artistic heritage

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1131

Article 1131

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors' items or documents of high artistic or historical value, is exempt from transfer duties and ancillary taxes relating to the transfer of these assets, when he donates them to the State within the period provided for the registration of the deed recording the transfer or the declaration of the succession.

The donor may stipulate that he or she will retain enjoyment of the donated property for life. They may also stipulate that the reserved enjoyment will benefit their spouse after their death. In the case of a legal entity, the reservation of enjoyment ends when it is dissolved; it may not, in any event, exceed twenty-five years unless the donated property is accessible to the public under conditions set by the approval decision provided for in II.

When the approval decision provided for in II states that the donated property is attached to a building, for historical or artistic reasons, and when the donor undertakes to keep it in the building and to allow the public to visit it, the donor may stipulate that the reservation of enjoyment will successively benefit the persons to whom the building is transferred as long as they themselves respect this undertaking.

II. - The donation is subject to approval under conditions set by decree in the Conseil d'Etat (1). In the cases provided for in the second and third paragraphs of I, the approval decision sets out, in particular, the appropriate measures to ensure the conservation and supervision of the assets donated to the State.

The donation is not considered to have been made until the donor has accepted the conditions set out in the approval decision.

In the event of refusal of approval or non-acceptance by the donor within the time limit set by the approval decision, the duties and taxes provided for in I, excluding any late payment penalties, become payable within one month.

III. - The donor and his successors in title may, at any time, waive the reservation of enjoyment and return the property to the State.

Mariela Petrova

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A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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