French General Tax Code
In forceFor the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.
This provision does not apply to transfers falling within the scope of the first paragraph of Article 368-1 of the Civil Code, as well as to those made in favour of :
1° Children from a first marriage of the adopter's spouse;
2° Wards of the State, the Nation or the Republic as well as orphans of a parent who died for France;
3° Adoptees who were minors at the time of the adopter's death or adoptees who were minors at the time of the donation granted by the adopter and who, for at least five years, have received uninterrupted help and care from the latter by way of continuous and main care ;
3° bis Adoptees of full age who, either during their minority and for at least five years, or during their minority and their majority and for at least ten years, will have received from the adopter uninterrupted help and care by way of continuous and principal care ;
4° Adoptees whose adopter or adopters have lost all their descendants in the direct line, having died for France;
5° Adoptees whose family ties with the natural family have been declared severed by the court hearing the adoption application, under the regime prior to the entry into force of the loi n° 66-500 du 11 juillet 1966 ;
6° Inheritors in the direct descending line of the persons referred to in 1° to 5°;
7° Adoptees, former political deportees or children of deportees who have no natural family in the direct line.
