French General Tax CodeIn force
1: Provisions common to inheritances and gifts
Article 763 bis
The right of return provided for in
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Showing 3841–3850 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
The right of return provided for in
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
…or's right of ownership to be established and charged to the donor by the notary are allowed, on production of supporting documents, as a deduction from the declared value of the property transferred,…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
…reponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of regist…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…gible assets thus transmitted shall be taken into account for the calculation of the death transfer duties payable by his heirs, legatees or donees.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
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