French General Tax CodeIn force
6° bis: Real estate investment funds
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 41–50 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
Subscriptions for real estate investment trust units are exempt from any registration duty.
…1655 ter increase their capital, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled,…
…object, the units of which are held by an insurance company in representation of mathematical provisions relating to commitments expressed in units of account of life insurance or capitalisation cont…
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
…estates is exempted from the need to use the services of a lawyer to request the dispatch of possession provided for in article 811 of the Civil Code. It arranges for a notice to be inserted in a new…
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
…nder the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent co…
…s in rem jointly and severally entered into pursuant to Article L. 255-3 of the Construction and Housing Code.
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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