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Showing 2411–2420 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.
The fruits of things subject to report are due from the day on which the succession is opened. Interest is only due from the day on which the amount of the report is determined.
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
Property which has perished by chance and through no fault of the donee is not subject to report. However, if such property has been reconstituted by means of compensation received for its loss, the d…
Likewise, a son coming in his own right to the donor's estate is not obliged to return the gift made to his father, even when he would have accepted the latter's estate; but if the son comes only by r…
An heir who renounces the succession may, however, retain the inter vivos gift or claim the legacy made to him up to the available portion unless the disposing person has expressly required the report…
…paragraph of article 845. It cannot be required in kind, unless otherwise stipulated in the deed of gift. In the case of such a stipulation, the alienations and constitutions of real rights granted by…
The same applies to any profits that the heir may have derived from agreements made with the deceased, if these agreements did not present any indirect advantage, when they were made.
The articles L. 2242-1 to L. 2242-4 are applicable to the communes of French Polynesia.
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