À compter du 1er janvier 2019, certains actes relatifs à la vie des sociétés ne donnent plus lieu au droit fixe de 375 € ou 500 € et sont désormais enregistrés gratuitement. Les actes soumis à un droit d’enregistrement gratuit sont suivants : Les apports purs et simples réalisés lors de la constitution d'une société. Les apports purs et simples d'immeubles, de fonds de commerce, de clientèles ou de droits à un bail fait à une personne morale passible de l'IS par une personne non soumise à cet impôt si l'apporteur s'engage à conserver pendant trois ans les titres reçus. Les apports réalisés à titre onéreux, à condition de conserver les titres reçus au minimum 3 ans ; Les apports d'immeubles p
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