French General Tax CodeIn force
1: Provisions common to inheritances and gifts
Article 763 bis
The right of return provided for in
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Showing 1181–1190 of 2313 articles for “Art. 4 and CGI Art. 111”
The right of return provided for in
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.
…y only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registered either at…
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
…ent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provisi…
…f contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in…
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
…business are only subject to a duty of 1.50%, provided that a specific price is stipulated for them and that they are described and estimated item by item in a separate statement, four copies of which…
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