Article 766 bis
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
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Showing 2471–2480 of 13058 articles for “Art. CE 7 Nov 2019 n° 424702”
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
…rtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving will be considered the…
…not contracted by the donor with either the donee or the donee's spouse, or the donee's spouse or ascendants, or the donee's brothers, sisters or descendants, or the donee's ascendants or their brothe…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
…For the application of these provisions in the French overseas departments, please refer to article 793 1 4° 5th paragraph.
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
…hares in non-trading companies with a predominantly agricultural purpose, which have been in existence for at least three years prior to the disposal, are registered at a fixed duty of €125.
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
The right of return provided for in
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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