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Showing 3861–3870 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
…n of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer duties for no consideration apply to the value of…
…gatee for five years from the date of the gratuitous transfer. Where this condition is not met, the duties are recalled, increased by the late payment interest referred to in Article 1727.When the tot…
…fers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limited to the tax paid on movable and immovable property situated outside France.
…ndertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
…transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…ovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal activity transferred by death or inter vivos ar…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
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