French General Tax CodeIn force
6°: Life certificates
Article 1128
Life certificates are exempt from registration.
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Showing 1481–1490 of 12278 articles for “Art. US Estate Tax — QDOT”
Life certificates are exempt from registration.
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
…g from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in article 879. The same applies to transfers of property, rig…
…y 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregular owners of immovable property:1° Transfers…
I. - Subject to the provisions of article 1020 and in accordance with the second paragraph of article L. 132-11 of the Social Action and Family Code, acts performed and decisions made in connection wi…
…f the "French Red Cross" association, recognised as being in the public interest by the law of 7 August 1940, are exempt from all registration duties, subject to their regular acceptance by the manage…
1 Civil status certificates, notarial certificates and any other documents relating to the implementation of the law of 12 April 1941 concerning the service of retirement pensions in the navy are exem…
…Treasury when they are drawn up with a view to the settlement of a joint inheritance involving real estate situated in Corsica. The same exemption applies to notarised deeds drawn up between 1 January…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
Insurance companies and all other insurers established in France, in a Member State of the European Union or in another State party to the Agreement on the European Economic Area acting in France unde…
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