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Showing 1261–1270 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…r priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, w…
…ich may be due for the enjoyment of the leased property. The provisions of this code concerning the tax treatment of transfers of the right to a lease or the benefit of a promise to lease relating to…
…tries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise with that of his last known…
I. - The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given:1° On a full copy of the notarial deeds to be…
…to each of the originals, gives certainty of date to the deed; one of the originals is kept at the tax department.
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
…of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions apply provided that the deed is n…
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