French General Tax CodeIn force
2: Liquidation
Article 790 E
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
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Showing 3871–3880 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
…line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the duties due on the second donation. The new d…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
…ecember 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free transfer duties, up to the declared value of these assets, where the deed of gift contains an undertaking by…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
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