Completion Time Frame: 4 days
Completion Costs: DZD 110 (property title) + DZD 130 (non-encumbrance certificate)
Points to Note:
The seller obtains the original deed of the property and a non-encumbrance certificate from the Land Registry (Conservation Foncière). The Land Registry will also check with the Tax Office to see that the seller is up-to-date with tax payments linked to the property.

Step 2: Both parties file the unsigned contract with the relevant documents at the notary

Completion Time Frame: 3 days
Completion Costs: 1.5% of the property value
Points to Note:
The notary takes note of the purchase price and reviews the contract and documents. He/she then issues an order of payment to the buyer for the amount of 20% of the purchasing price, to be deposited in the notary’s agent account at the Public Revenue Office.
The notary’s fees are on average 1.5% property value for this value transaction.

Step 3: The seller pays registration and publication fees into notary’s account at the Public Revenue Office (Trésor Publique)

Completion Time Frame: 1 day
Completion Costs: 6% of the property value
Points to Note:
The seller subsequently informs the notary of the payment. The 6% consist of: (i) 5% registration fee (2.5% to be paid each by seller and buyer) and (ii) 1% for publication fees.

Step 4: Both parties sign the contract at the public notary

Completion Time Frame: 1 day
Completion Costs: no cost
Points to Note:
After the deposit, the seller provides the notary with the receipt. The botary then drafts the contract, which is signed by both parties and issues a provisional copy of the deed to the seller. The notary then continues with the registration of the transfer deed (see proc. 7-14).

Step 5: Notary deposits documents at the tax office (l’Inspection des Impôts)

Completion Time Frame: 1 day
Completion Costs: no cost
Points to Note:
The notary attaches to the provisional deed (i) a form stating the capital gains on the property (the original purchase price and the selling price), (ii) a copy of the original deed, and (iii) a tax declaration, and deposits everything at the tax office.

Step 6: The original deed signed by both parties and documents are filed by the notary at the Registry of Deeds (Service de l’Enregistrement et du Timbre)

Completion Time Frame: 4 days
Completion Costs: no cost
Points to Note:
The Registry of Deeds issues an order of payment of 6% property value to the notary.

Step 7: A tax inspector visits the property to verify the property value

Completion Time Frame: 7 days (simultaneous with following procedures)
Completion Costs: no cost
Points to Note:
If the inspector finds any differences in the value declared by the parties and the assessed value, the tax inspection office will issue a sanction corresponding to a certain percentage of the capital gains tax amount (on a decreasing scale).

Step 8: The notary provides a tax declaration to be deposited at the local tax office

Completion Time Frame: 1 day (simultaneous with following procedures)
Completion Costs: no cost
Points to Note:
The seller takes the proof of payment to the notary who provides a tax declaration to be deposited at the local tax office Sous Direction du Recouvrement des Impôts)

Step 9: File tax declaration and proof of payment at the local tax office (Sous Direction du Recouvrement des Impôts)

Completion Time Frame: 1 day (simultaneous with following procedures)
Completion Costs: no cost
Points to Note:
The seller or notary files the tax declaration and proof of payment at the local tax office (Sous Direction du Recouvrement des Impôts)

Step 10: Notary returns deposit to seller

Completion Time Frame: 30 days (time limit) (simultaneous with following procedures)
Completion Costs: no cost
Points to Note:
After 30 days, and if there are no objections by the tax office, the notary delivers to the seller a check for the amount of the deposit or, if applicable, the amount minus the capital gains tax, if the latter was paid from the deposit.

Step 11: The seller pays the capital gains tax either directly to the tax revenue office (Recette des Impôts) or from deposit in notary’s account

Completion Time Frame: 1 day (simultaneous with following procedures)
Completion Costs: no cost
Points to Note:
The seller may pay the capital gains tax amount through the notary from the 20% deposit at Public Revenue office account.

Step 12: The notary pays registration fees to the local tax authorities (Recette des Impôts)

Completion Time Frame: 1 day (simultaneous with previous procedures)
Completion Costs: Already counted in Procedure 3
Points to Note:
The notary issues a payment of 5% of the purchase value for the registration fees from the agent account to the local tax authorities. Subsequently, the tax authorities issue to the notary an original deed (‘minute de l’acte) only for his records. (The “minute” is the original received by the notary. The notary must keep it and cannot make it public.)

Step 13: The notary issues payment for publication fee to the Local Land Registry (Conservation Foncière) for publication and issuance of the new deed

Completion Time Frame: 30 day (time limit – (simultaneous with previous procedures) )
Completion Costs: Already counted in Procedure 3
Points to Note:
The notary issues a payment by check for the publication fee of 1% of the purchase value (part of 6% deposited by the seller) accompanied by a copy of the deed. The Land Registry then issues a public deed to the notary.

Step 14: The notary issues a copy of the deed to each party

Completion Time Frame: 1 day (simultaneous with procedures 7 to 14)
Completion Costs: no cost
Points to Note: