Article 795 A
…ng companies which own and manage the property mentioned in the first paragraph and whose income is taxed as property income. These companies must be set up solely between related persons in the direc…
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Showing 1311–1320 of 12278 articles for “Art. US Estate Tax — QDOT”
…ng companies which own and manage the property mentioned in the first paragraph and whose income is taxed as property income. These companies must be set up solely between related persons in the direc…
…aw no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from g…
…a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are le…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
…n condition that they are personally liable, not only for registration duties and land registration tax, but also for any penalties to which that deed may be subject.The provisions of the first paragr…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
…rtifying that:the woods and forests of the grouping are likely to present one of the guarantees of sustainable management provided for in articles L. 124-1 et L. 124-3 and to article L. 313-2 of the F…
Reversions of usufruct are subject to death duties.
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
…al, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled, of immovable property or gro…
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