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Showing 11811190 of 12278 articles for Art. US Estate Tax — QDOT

French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 663

The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 bis

For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 671

…several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Normal system

Article 683 bis

The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 686

…nd or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 689

The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: New goods

Article 723

Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 ter

…urposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or share…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 quater

As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Tariff

Article 777

…cruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between €…

AI translation · Updated 7 Nov 2023Open Article
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