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Showing 1401–1410 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…he partner bound by a civil solidarity pact where the gross assets of the succession are less than €50,000 and on condition that these persons have not previously benefited, on the part of the decease…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
…ns of the first and penultimate paragraphs of this article in respect of the documents mentioned in 5°, 7° and 7° bis of 2 of article 635.
…ions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the donor is under the age of seventy.II. - Full ownership donations of all or an…
…years by the donor or the deceased, where they were acquired for valuable consideration on or after 5 September 1979.4° Shares in agricultural landholding groups and those in agricultural landholding…
Reversions of usufruct are subject to death duties.
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
…2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, extend their duration or make to their members, by way of pure and si…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
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