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Showing 1261–1270 of 12278 articles for “Art. US Estate Tax — QDOT”
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these dee…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
…the Civil Code or under the conditions provided for in IV of article 6 of law no. 2021-1017 of 2 August 2021 relating to bioethics.
…any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an i…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
…e beneficiaries.The application of this allowance cannot be combined with the benefit of the income tax reduction provided for in article 200.IV. - In the absence of any other allowance, with the exce…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
I. - Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located the…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
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