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Showing 1241–1250 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
…city whatsoever, provided they are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…ation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
…lor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of th…
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
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