Article 776 bis
…ble tangible and intangible property allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal profession activity, provided that the debt was…
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Showing 1161–1170 of 12278 articles for “Art. US Estate Tax — QDOT”
…ble tangible and intangible property allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal profession activity, provided that the debt was…
…pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspondingly, registration duties are not payable…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
…ers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…% registration duty when they occur between the contributors of the said assets, their surviving spouses or their beneficiaries free of charge, provided that these contributors were related or allied…
…in the first paragraph are subject to the same duty but only on what exceeds the price of the previous auction, if the duty has been paid.
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
…the declaration of the succession. In support of their request, the heirs or their representatives must indicate either the date of the deed, the name and residence of the public officer who received…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
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