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Showing 1521–1530 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
…e agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph applies to property reincorporated into a shared gift made t…
…may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…r priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, w…
…e benefit of a promise to lease relating to all or part of an immovable property, regardless of the form given to it by the parties, whether it is described as a transfer of key money, severance pay o…
…tries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise with that of his last known…
I. - The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given:1° On a full copy of the notarial deeds to be…
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
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