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Showing 3661–3670 of 12278 articles for “Art. US Estate Tax — QDOT”
…f the emoluments received by the notary for services relating to the transfer of a property or real estate right may not exceed 10% of the value of this property or right, without being able to be les…
The total amount of bonuses distributed to beneficiaries must not exceed 20% of the total gross salaries and, where applicable, of the annual remuneration or professional income of the beneficiaries m…
The fixed procedural fees provided for in the Article 1018 A of the General Tax Code shall, in accordance with the provisions of the ninth paragraph of that Article, be increased by a sum of 210 euros…
…rofession in the name of the minor;4° Transfer the property or rights of the minor into a fiduciary estate.
If the usufruct is established over a building only, and that building is destroyed by fire or other accident, or collapses from disrepair, the usufructuary will have no right to enjoy either the soil…
…a person who dies without having opted. The four-month period runs from the opening of the latter's estate. The heirs of a person who dies without having opted in exercise the option separately, each…
The mandate is free of charge unless otherwise agreed.If remuneration is provided for, it must be expressly stated in the mandate. It corresponds to a share of the fruits and revenues received by the…
…a certificate is issued of the formalities accepted for filing and pending registration in the real estate file for the properties individually designated in the request for information. A decree of t…
…he general policy for the distribution of sums due to rights holders; 2° The general policy for the use of sums that cannot be distributed; 3° The general policy for the investment of income from the…
Fiscal revenue in the operating section may include:a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely:1° The proc…
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