Article 764 bis
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
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Showing 3461–3470 of 30844 articles for “Art. 454 al. 4–7”
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
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.
The right of return provided for in
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.
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
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