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Showing 2111–2120 of 67225 articles for “Art. L. 237-9 and R. 237-9”
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
…r liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial…
…s to be borne by the person intended to inherit or be conditional on an act emanating from the latter.
The renunciation is drawn up by a specific deed received by two notaries. It is signed separately by each renunciant in the presence of the notaries alone. It states precisely its future legal consequ…
…in France; 2° Individuals who do not have their tax domicile in France, in respect of the property and real estate rights mentioned in 1° of Article 965 located in France and the units or shares of c…
…alue of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000 0.50 Greater than €1,300,000 and less than or equal to €2,570,0…
…e in France. This deduction is limited to the tax on real estate wealth paid in respect of property and real estate rights located outside France or on the value of the shares defined in 2° of article…
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