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Showing 1271–1280 of 12278 articles for “Art. US Estate Tax — QDOT”
…e levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the registration, the m…
…h time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a summary slip of these deeds, judgments or rulings drawn up by them, in duplicate, o…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
…€5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ;3° The deceased's right of ownership was not established before his death by a duly tran…
…h, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors' items included in the transfer we…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
…loyer modéré, pursuant to the first paragraph of Article L. 422-11 of the French Construction and Housing Code, regardless of the nature of the assets included in the net assets allocated.This provisi…
…sincere and true; he further affirms, under the penalties laid down by Article 1837 of the General Tax Code, that this declaration includes cash, debts and any other French or foreign securities whic…
Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
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