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Showing 1–10 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
I. - Subject to the provisions of I of l'article 257 :1° Deeds of formation of companies or economic interest groupings which do not contain a transfer of movable or immovable property, between the pa…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d'art or collectors' items against theft or fire under a contract or agreement in force at the ti…
I. - Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management compa…
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account,…
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…
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