Article 766 bis
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
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Showing 1141–1150 of 12278 articles for “Art. US Estate Tax — QDOT”
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
…Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° Deeds exempt from registration which are voluntarily submitted to this formality; 4° Deeds r…
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
…312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploitation rights rel…
…icle 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 corresponding to the financial costs paid by t…
…al community and that are made solely between the original members of the joint ownership, their spouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered t…
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