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Showing 1191–1200 of 2313 articles for “Art. 764 · CGI Art. 973”
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
The registration of private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment…
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax…
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