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Showing 1241–1250 of 12278 articles for “Art. US Estate Tax — QDOT”
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
…ided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving…
…is declared or registered. The same rule applies when the donee discloses a manual donation to the tax authorities. These provisions do not apply to manual donations made to charitable organisations…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
…eclaration of the parties; however, for movable property, and without the administration having to justify its existence, the taxable value may not be less than 5% of all the other movable and immovab…
…nce at that time, in the form and according to the rules determined in article L. 20 of the Book of Tax Procedures; 2° Debts granted by the deceased in favour of his heirs or interposed persons. The p…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
…ject to registration duties.These decisions and deeds are exempt from payment of the land publicity tax at the time of the formality of publication or registration.
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