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Showing 1341–1350 of 2313 articles for “Art. 4 and CGI Art. 111”
…ty collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…ift is made to persons holding an employment contract of indefinite duration for at least two years and who carry out their duties on a full-time basis, or an apprenticeship contract in force on the d…
…r vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
…made available by the tax department.III. - Insurance companies, societies, funds or organisations and all other French insurers, as well as the establishments, agencies and branches in France of for…
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
…eing notified by the tax department, of the death of one of the depositors to an undivided or joint and several account, send to the competent authority of the State of their department of residence a…
…or immovable property, between the partners or other persons, are subject to registration duty or land registration tax on the amount of the contributions less liabilities;2° Contributions of immovab…
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