The 2025 Finance Law strengthened the coordination between the tax registration of deeds and their filing with the land registry. The registrar must check that the deed presented for registration is accompanied by the items confirming that the tax formality has been completed.

Consequences for a transfer

A sale, gift, inheritance, mortgage or mortgage release only takes effect on the land title once a compliant file has been filed with the ANCFCC. A deed that has been signed but is incorrectly referenced, or that lacks the required tax form or supporting document, may be rejected or suspended.

The reform forms part of the digitalisation of exchanges between the DGI, the professionals who draft deeds and the land registry. It aims to align the data in the registered deed with the data required for registration on the land title.

In practice

Before filing, the land title number, the identity of the parties, the description of the property, the price or declared value and the registration references should all be checked for consistency. Documents relating to the payment of duties must be kept in the transfer file.

For an owner or a buyer, signing the deed is therefore not the final step. Follow-up through to actual registration and the issue of an updated certificate of ownership remains necessary. If the file is rejected, the reason must be identified quickly so that the tax or land formality concerned can be corrected.

Sources

Aurion assists its clients with these procedures. → Contact us

This publication is provided for information purposes only and does not constitute personalised tax or legal advice.