Notaries who draft the instruments of

This decision provides important insight into your property law. Here is what it changes for you.

The situation

Notaries who draft the formation instruments of commercial companies are exempt from the obligation to pay the duties set out in Article 1705 of the General Tax Code. Consequently, a court which orders a notary who drafted the incorporation deed of a limited liability company to pay duties and taxes on behalf of that company violates Article 1717 bis of the General Tax Code.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

• Strictly comply with the statutory time limits for appeals
• Keep all your supporting documents (title deeds, instruments, correspondence)
• Be proactive: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.