Article 796 bis
…20 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from gratuitous tr…
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Showing 3931–3940 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
…20 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from gratuitous tr…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the duties due on the second donation. The new d…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
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.
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…
Disputes concerning reimbursement are brought before the administrative court.
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