French Insurance CodeIn force
Section I: General provisions.
Article L132-11
…he designation of a beneficiary, the guaranteed capital or annuity forms part of the policyholder's estate or succession.
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Showing 3521–3530 of 12278 articles for “Art. US Estate Tax — QDOT”
…he designation of a beneficiary, the guaranteed capital or annuity forms part of the policyholder's estate or succession.
The option is indivisible. However, a person who has more than one succession claim to the same estate has a separate right of option for each of them.
…atsoever, although they are to be counted only for the child whose place they hold in the settlor's estate.
The testator may empower the executor to take possession of all or part of the furniture of the estate and to sell it if it is necessary to discharge the particular legacies within the limit of the av…
…y to natural persons domiciled in the départements of Moselle, Bas-Rhin and Haut-Rhin, and to their estates, who are neither farmers nor persons exercising a commercial or craft activity or any other…
…tion which include at least one municipality of 3,500 inhabitants or more, and which have their own tax system, the summary data relating to the financial situation to be produced are those in article…
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
…is allotted his debt only if, when balanced, the account shows a balance in favour of the undivided estate.
Purchasers may only use a partnership contract if its value exceeds a threshold set at : 1° €2 million excluding tax when the main purpose of the partnership contract is for intangible assets, informa…
I. - The amount specified in I of article L. 112-6 is set : 1° Where the debtor is domiciled for tax purposes within the territory of the French Republic or is acting for the purposes of a professiona…
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