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Showing 1351–1360 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
In all cases where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the executio…
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
I. - The following shall be registered free of charge:1° Deeds recording the allocation of net assets made to one or more recipient bodies by a société d'habitations à loyer modéré, pursuant to the fi…
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…
Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
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