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Showing 11–20 of 22 articles for “Art. 965”
…tituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets m…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
…nd real estate rights located outside France or on the value of the shares defined in 2° of article 965 representative of these same assets.
…domicile in France within the meaning of Article 4 B, in respect of the assets mentioned in Article 965 located in France or outside France placed in the trust;2° For other persons, in respect only of…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
For the application of Article R. 526-20, the reference to Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
…xisting on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the…
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