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Showing 39113920 of 33923 articles for Art. Décret 2015-981 du 31-7-2015

French General Tax CodeIn force
Transfer by deed executed abroad of interests in foreign real estate companies whose assets consist mainly of real estate or real estate rights located in France

Article 718 bis

…reponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of regist…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Donations taken into account to determine the tax advantage provided for in article 978

Article 757 C

Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Movable property

Article 764 A

…gible assets thus transmitted shall be taken into account for the calculation of the death transfer duties payable by his heirs, legatees or donees.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special scheme

Article 748 bis

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 762 bis

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 730 quater

…l private equity funds and free partnership companies do not entail the payment of any registration duty.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Licences and transfers of inheritance rights

Article 750 bis

…icole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Rent and occupancy allowances

Article 775 quater

…o the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
d: Special schemes for agriculture

Article 707 bis

In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 730 quinquies

…akings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the acquirer holds or will hold following his acquisition more than 10% of the…

AI translation · Updated 7 Nov 2023Open Article
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