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Showing 1321–1330 of 12278 articles for “Art. US Estate Tax — QDOT”
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
…lecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…under a contract or agreement in force at the time of death, situated in France and belonging to an estate they know to be open, or belonging to the spouse of a person they know to be deceased, must,…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
…randchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of €100,000 if they are allocated by the donee, no later than the last day of the…
…no later than three years after the planning permission is obtained, are exempt from free transfer tax, up to the declared value of the property, up to a maximum of: 1° €100,000, when they are grante…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
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