20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 2381–2390 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
It may be provided in a gift that a person will be called upon to receive what remains of the gift or bequest made to a first donee on the death of the latter.
A residual gift does not oblige the first beneficiary to keep the property received. It obliges him to pass on the surviving property. Where the property, the subject of the residual liberality, has b…
…ed as if they held it from their direct originator. Such property is subject to the rules governing gifts inter vivos for notional reunion, imputation, report and, where applicable, reduction. However…
Where descendants of different degrees contribute to the same shared gift, the division is made by stock. Allocations may be made to descendants of different degrees in some stocks and not in others.
In the estate of the ascendant donor, property received by children or their descendants by way of early division is set off against the share of the reserve due to their stock and subsidiarily agains…
Divorce gifts made to descendants of different degrees may include the agreements provided for in articles 1078-1 to 1078-3.
When the ascendant makes a shared gift, his children may consent to their own descendants being allotted therein in their place, in whole or in part. Descendants of a subsequent degree may, in the ant…
…s own descendants being allotted in his stead subsequently himself makes, with the latter, a shared gift incorporating the property previously received under the conditions set out in Article 1078-4.…
This liberality constitutes a gift-sharing even if the ascendant donor would only have one child, whether the sharing is between the latter and his descendants or between his descendants only. It requ…
If the inventory provided for in Article 809-2 has not been drawn up, the administrative authority referred to in Article 809-1 shall proceed as provided for in article 809-2.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
