FRANCE Law and Practice Contributed by: François-Xavier Awatar and Lina Lahlou, Osborne Clarke
11.3 Stamp Duties French law does not impose any stamp duty ( droit de timbre ) or documentary tax on the execution of a franchise agreement, given that such agreements are not subject to any mandatory registration requirement. Notwithstanding the foregoing, in the context of real estate transactions – for instance, where the fran - chisor or the franchisee acquires commercial prem - ises – notarial fees and transfer taxes, including land registration tax, shall be payable in accordance with the applicable provisions of the General Tax Code.
the eIDAS Regulation benefits from a legal presump - tion of reliability and validity. For ordinary commercial transactions, including fran - chise agreements, an advanced electronic signature – or even a simple electronic signature where its validity is not contested – is generally considered sufficient.
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