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Showing 3851–3860 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
…ectly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing between the beneficiary free of charge and the po…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…l private equity funds and free partnership companies do not entail the payment of any registration duty.
…icole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the con…
…o the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
…akings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the acquirer holds or will hold following his acquisition more than 10% of the…
…phew or niece or, by representation, to a grand-nephew or grand-niece are exempt from free transfer duties up to a limit of €31,865 every fifteen years.This exemption is subject to compliance with the…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
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