You buy a ground with the aim of the construction of a building allocated to a usage of house

You should henceforth settle the succession duty which include:

* A registration fee of 4,80 % (3,60 % of tax of land advertisement collected for the benefit of departments, and 1,20 % of additional tax collected for the benefit of the municipality or of the local equalization fund ).
These rights substitute themselves since October 28, 1998 for the regime of taxation in the VAT at the rate of 20,60 %. Consequently you should not take any more the commitment to build;

* The expenses of plate and covering, fixed to 2,50 % of the amount of the tax of land advertisement collected for the benefit of departments.

Attention

* The acquisitions of grounds realized with the aim of the construction of buildings allocated to a professional, commercial or industrial usage are not concerned by the new device and remain subjected to the VAT at the rate of 20,60 %. Such is the case notably when you obtain a licence to build or when you engage works of construction of such possessions in the four years of the acquisition of the ground.
* When the assignor is a region with a measure of autonomy or a grouping regions with a measure of autonomy, he can on option, to subject the transfer to the VAT, of which he is appreciative. Corrélativement, this transfer is exempted from tax of land advertisement and registration fee.

You buy a flat

The flat is new:

If it is about a flat:

* In the process of being built, sold forward or as is future of completion,
* Being ended, but whose construction is finished for less than 5 years,
* And which was not sold since the completion for one person other than a realtor,

The total price or the amount of the signature from the parts which is wanted to you includes the property VAT at the rate of 20,60 %; this tax is due by your salesman.

As buyer, you are appreciative of the tax of land advertisement collected for the benefit of departments at the rate of 0,60 % 1), on the price except VAT, and raised by 2,50 % for expenses of plate and covering.

The flat is former:

If it is about a flat finished for more than 5 years or having been the object, in the 5 years of its completion, a sale for one person other than a realtor, you should pay succession duty ( " notary's expenses " ) which include:

* The tax of land advertisement collected for the benefit of departments. The rate varies according to departments, with a maximum of 3,6 % since September 15, 1999 even if the sales agreement was signed before this date: it is the date of the signature of the bill of sale that determines the applied rate;
* The municipal tax of 1,20 %;
* The expenses of plate and covering were collected by the State, were fixed to 2,50 % of the amount of the local tax.

This rate also applies to garages and parkings not allocated to an exploitation of commercial or professional character.

The general advices can establish for the acquisitions of buildings with usage of house and garages a dejection on the plate of the local tax. The amount of this dejection fixed by 50 000-f fraction can be neither lower than 50 000 F, nor superior to 300 000 F.

Good to know

* If the cost price of the flat consists of a life annuity, the rights are calculated on the capital of the pension, expressed in the act or fixed by an estimated statement of the parts.
* If you buy the flat by means of a loan, the loan agreement will be registered in the fixed rate of salary of 500 F.
* If the price, or the evaluation, is lower than the market value, the administration can:
- Notify a recovery;
- collect the rights on the fixed market value either in agreement with you, or after opinion of the local Committee of conciliation.
* If you resell your flat or your ground, you can be appreciative:
- Of the property VAT;
- Of the income tax for the property surplus which you realize.