French General Tax CodeIn force
6° bis: Real estate investment funds
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 1291–1300 of 12278 articles for “Art. US Estate Tax — QDOT”
Subscriptions for real estate investment trust units are exempt from any registration duty.
…peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
…of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produced in support of the application for…
…5 of the Code de l'Action Sociale et des Familles (Social Action and Family Code) benefit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for thei…
…bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with civil status, other than those referred to in I of Article 794…
…free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20%…
…that financial year.The repurchase by an open-ended investment company with a preponderance of real estate capital of its own shares is subject to registration duty at the rate set in 2° of I of Artic…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
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