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Showing 1251–1260 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
…ection of duties, to be the joint property of these persons and to depend for a virile share on the estate. This provision applies to sealed envelopes and closed cassettes given on deposit to bankers,…
I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
…to gratuitous transfer duties. The first paragraph applies to property reincorporated into a shared gift made to descendants of different degrees in accordance with an agreement entered into pursuant…
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