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Showing 1351–1360 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
…es and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The rate mentioned in the first paragraph…
…of its value on the day the agreement is not complied with or the value declared at the time of the gift or death if this value is higher and at the rates to which it would have been subject at the ti…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
…sons have not previously benefited, on the part of the deceased, from an unregistered or undeclared gift or manual donation;2° Persons other than those referred to in 1° where the gross assets of the…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
…n condition that they are personally liable, not only for registration duties and land registration tax, but also for any penalties to which that deed may be subject.The provisions of the first paragr…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
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