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Showing 2901–2910 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…s have the effect of deferring payment of the compensation beyond ten years from the opening of the estate. The provisions of article 828 shall then apply to the payment of the sums due.In the absence…
Where the liberality exceeds the available portion, the gratified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberalit…
…of the partition or its alienation by the beneficiary and according to its condition on the day the gift took effect. If there has been subrogation, the calculation of the reduction indemnity takes in…
…available portion or the portion of this portion remaining after deducting the value of inter vivos gifts, the reduction shall be made by the marc le franc, without any distinction between universal l…
…the settlement of the succession, that the reserved rights of an heir are likely to be affected by gifts made by the deceased, he shall inform each heir concerned and known, individually and, where a…
A gift made in advance of an inheritance share to a reserved heir who accepts the succession is deducted from his share of the reserve and, subsidiarily, from the available portion, if not otherwise a…
The reduction is determined by forming a mass of all the assets existing at the death of the donor or testator. Assets disposed of by donation inter vivos are fictitiously joined to this mass, accordi…
Donations inter vivos shall never be reduced until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be ma…
…elongs to him and is free of any encumbrance to which it was not already subject at the date of the gift, and of any occupation to which it was not already subject at that same date. This option lapse…
The value of the full ownership of the property alienated, either on payment of a life annuity, or on a non-refundable basis, or with reservation of usufruct to one of the successors in the direct lin…
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