Article 738
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
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Showing 1141–1150 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
Shares, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
…eath when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one or more minors or pr…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
…Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° Deeds exempt from registration which are voluntarily submitted to this formality; 4° Deeds r…
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
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