Article 791 ter
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
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Showing 1331–1340 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
…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.
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
…ll be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal and complete tr…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…ift is made to persons holding an employment contract of indefinite duration for at least two years and who carry out their duties on a full-time basis, or an apprenticeship contract in force on the d…
…r vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
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