Which instruments can be registered at the Non-Residents Collection Office (RNR) ?

The RNR registers:

  • Declarations concerning the transfer of shareholders’ rights, if at least one of the parties is non-resident

  • Private instruments if one of the parties to the instrument is non-resident

  • Capital gains on the disposal of securities (form no. 2074) if the seller is non-resident

Instruments concerning the transfer of ownership, life interest or enjoyment of property, goodwill or clientele, or the transfer of entitlement to a lease or to an undertaking to assign a property lease, are registered at the tax department in the location of the assets (refer to the General Tax Code (CGI), Article 652).

The other private instruments for which the procedure is mandatory are presented to the tax department in the location of the residence of one of the contracting parties (CGI, Article 652).

Private instruments for which the procedure is not mandatory may be registered at any tax department (CGI, Article 654).

Instruments concluded abroad may be registered at any tax department (responsible for registration) whatsoever (CGI, Article 654).

Notaries must have their instruments registered at the tax department within whose remit their legal residence is located (CGI, Article 650, 1). The RNR is not authorised to register these instruments.

Updated DINR ENR