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Showing 1–10 of 1294 articles for “Art. 796-0 ter”
…s, due to a physical or mental infirmity, congenital or acquired.A decree in the Council of State determines the terms of application of the first paragraph.III. - (Repealed).IV. - For the collection…
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Reversions of usufruct are subject to death duties.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
…on is taken into account, for the purposes of the tax reduction, within the limit of the fraction determined by taking into account: In the numerator, the amount of the payments made by the taxpayer i…
…iption made by the taxpayer is taken into account, for the tax reduction base, up to the fraction determined by retaining:-at the numerator, the amount of payments made by the company mentioned in the…
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