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Showing 1441–1450 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction…
…ion, whether or not there are previous donations granted in any capacity and in any form whatsoever by the donor or the deceased to the donees, heirs or legatees and, if so, the amount of these donati…
…Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or grand-…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these dee…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
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