Article 761
…lue free of any occupation. However, if, in the two years preceding or following either the deed of gift or the starting point of the time limits for filing the declaration of inheritance, the propert…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1191–1200 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…lue free of any occupation. However, if, in the two years preceding or following either the deed of gift or the starting point of the time limits for filing the declaration of inheritance, the propert…
…acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…
…icle L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by t…
…ances or capital gains. The same applies to divisions of undivided property resulting from a shared gift and divisions of undivided property acquired by partners who have entered into a civil solidari…
…ing children, this allowance is divided according to the rules of legal devolution.In the case of a gift, the donor's deceased children are, for the application of the allowance, represented by their…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
…benefit of a promise to lease relating to all or part of an immovable property, must be made to the tax department of the location of the property. Declarations of transfers of company shares must be…
…n those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
…istration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation department.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More