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Showing 9681–9690 of 56501 articles for “Art. 725 and 719”
…on acting in a professional capacity or by a legal person, the natural person who has placed assets and rights in it.II. - 1. The transfer by gift or inheritance of assets or rights placed in a trust…
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…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…lusively of individual farmers or agricultural non-trading companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the L…
…business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign or a shop, when they only use…
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