French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
AI translation · Updated 7 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 4511–4520 of 34610 articles for “Art. 7 mai 2020”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The national travel authorisation investigation service provides the deputy director of visas with information useful for examining appeals referred to it.
…sion decision was issued by the Minister of the Interior before the entry into force of decree no. 97-24 of 13 January 1997 on the basis of the provisions of article 23 of order no. 45-2658 of 2 Novem…
Notwithstanding article R. 732-2, the Minister of the Interior is competent to place a foreign national under house arrest, pursuant to 6° of article L. 731-3 or article L. 731-4, in the following cas…
Articles R.* 721-3, R.* 732-3, R.* 732-4 and R.* 744-24 are applicable to Saint-Martin.
The administrative authority competent to issue or withdraw the approval referred to in Article R. 744-23 is the Minister responsible for asylum.
Articles R.* 721-3, R.* 732-3, R.* 732-4 and R.* 744-24 are applicable to Saint-Barthélemy.
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More