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Showing 1–10 of 4110 articles for “Art. 757 B”
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
In addition to the information prescribed by articles 54 and 57, the application must contain, on pain of nullity, a summary statement of the grounds for the application. The documents that the claima…
…isting property or ownership of a quarter of the property where all the children are descended from both spouses and ownership of a quarter where there are one or more children who are not descended f…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
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…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
By way of derogation from article 757-2, in the event of the predecease of the father and mother, the property which the deceased had received from his ascendants by succession or gift and which is in…
If, in the absence of children or descendants, the deceased leaves his father and mother, the surviving spouse receives half of the property. The other half devolves one quarter to the father and one…
In the absence of children or descendants of the deceased and his or her father and mother, the surviving spouse receives the entire estate.
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt…
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