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Showing 1281–1290 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ferent degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…llecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applying the allowance, repr…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
…are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as their annexes, drawn up in connection with the formation of companies a…
…onseil d'Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transac…
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…ds de pérennité mentionné à l'article 177 of law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses if the following conditions are met:a. The aforementioned units or…
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