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Showing 1151–1160 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
…312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploitation rights rel…
…icle L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent corresponding to the financial costs paid by t…
…al community and that are made solely between the original members of the joint ownership, their spouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered t…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
…n those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
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