French General Tax CodeIn force
1 : Tariff
Article 778 bis
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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Showing 1261–1270 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
…een non-parents : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Between living or represented siblings: Not exceeding €24,430 35 Exceeding €24,430 . 45 between relatives up to and including the…
The procedures for carrying out the merged formality shall be laid down by decree (1).
…50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property interests following a legal separation, divorce or the termination of a civil solid…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
…y be given:1° On a full copy of the notarial deeds to be registered; 2° On a copy of electronically signed private deeds to be registered, with the exception of unilateral promises of sale referred to…
…4 January 1955 as amended and which are not drawn up in authentic form, in accordance with the provisions of article 4 of that text. The refusal is recorded in the department's register on the date th…
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
…s allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions of I are applicable to gifts made to social security administration and management bodies and…
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