French General Tax CodeIn force
b : Deductible liabilities
Article 769
…cted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
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Showing 2161–2170 of 40133 articles for “Art. CA Versailles 7-3-2024 n° 22/05759”
…cted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
…teles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2Mo…
…for both the administration and the persons liable for payment of the duties, and resulting, in the case of the latter, either from the statements in the deposit contract or from the securities provid…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…ge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoever by the donor or the deceased to the donees, heirs or legatees an…
…stablishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions…
…budget attesting to the amount and date of the gift and the identity of the beneficiaries.The application of this allowance cannot be combined with the benefit of the income tax reduction provided fo…
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