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Showing 8271–8280 of 10478 articles for “Art. 150 VI”
…bis who is domiciled for tax purposes in France within the meaning of article 4 B. However, this provision only applies where the heir, donee or beneficiary of a trust has been domiciled for tax purpo…
…The same rule applies when the donee discloses a manual donation to the tax authorities. These provisions do not apply to manual donations made to charitable organisations mentioned in Article 200.
…made by the same donor to the same donee.II. - This exemption is cumulative with the allowances provided for in I, II and V of article 779 and in articles 790 B and 790 D.III. - Donations of sums of…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
…o complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the success…
…he shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to a…
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