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Showing 1231–1240 of 12278 articles for “Art. US Estate Tax — QDOT”
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
…idered, for the purposes of levying death duties, as belonging jointly to the depositors and to the estate of each of them, in respect of a share of the assets, unless proof to the contrary is reserve…
…tion of this article and in particular the obligations concerning the information to be provided by taxpayers and insurers are determined by decree in the Conseil d'Etat (1).
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
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