Article 795
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
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Showing 1341–1350 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
…free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20%…
…that financial year.The repurchase by an open-ended investment company with a preponderance of real estate capital of its own shares is subject to registration duty at the rate set in 2° of I of Artic…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
…article 806 who are custodians, holders or debtors of securities, sums or valuables belonging to an estate that they know to be open, and devolving to one or more heirs, legatees or donees whose de fa…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
…ch of the heirs, donees or legatees makes a commitment in the declaration of inheritance or deed of gift, for himself and his successors free of charge, to retain all of the assets allocated to the op…
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