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Showing 2411–2420 of 12389 articles for “Art. 7 juill. 2009”
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…n particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitalised therein, debts and generally all French or foreign transferable sec…
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…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
…s not apply to the main home shared by two purchasers where this has an overall value of less than €76,000, unless the beneficiary opts for the application of death duties.
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,…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
…For the application of these provisions in the French overseas departments, please refer to article 793 1 4° 5th paragraph.
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
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