French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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Showing 3361–3370 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
…graph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…iness or the customer base of a sole proprietorship or the shares or stocks of a company, an allowance of €300,000 is applied, at the option of the donee, to the value of the business or customer base…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
If special circumstances so require, the criminal investigation police officer will personally notify the foreign national's family and the person chosen by the foreign national of his or her detentio…
…to the convention signed in Schengen on 19 June 1990 in the form of regular lines, occasional services or shuttle services, excluding border traffic.If such a company has been unable to check the tra…
Articles L. 700-2, L. 722-12, L. 751-1 to L. 751-13 and L. 754-2 are not applicable to Réunion.
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