Article 722 bis
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
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Showing 3161–3170 of 33647 articles for “Art. 1231 to 1231-7”
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
…l landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occur between the contributors of the said assets, their surviv…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
…h a predominantly agricultural purpose, which have been in existence for at least three years prior to the disposal, are registered at a fixed duty of €125.
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to t…
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
…ntities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the…
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