Article 964
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
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Showing 751–760 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
…vil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining members, from those who cease to be part of the company…
…e first three months of the following year, to the tax department of the registered office on submission of a detailed declaration showing the nature and value of the assets.
In the year following their eighteenth birthday or if they are covered by the provisions of article L. 421-35, foreign nationals who can prove by any means whatsoever that they have habitually resided…
The provisions of articles 21-7 to 21-9 do not apply to children born in France to diplomatic agents and career consuls of foreign nationality. However, these children have the option of voluntarily a…
…n parents acquires French nationality on coming of age if, on that date, he or she has his or her residence in France and has had his or her habitual residence in France for a continuous or discontinu…
Any person who fulfils the conditions set out in article 21-7 to acquire French nationality loses the option of declining it if he or she enlists in the French armed forces. Any minor born in France o…
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