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Showing 1171–1180 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…% registration duty when they occur between the contributors of the said assets, their surviving spouses or their beneficiaries free of charge, provided that these contributors were related or allied…
…y reason of their purpose, to a different rate.1° (Repealed);2° (Repealed);The duty is based on the amount of the sums cumulatively contained in the report of the sale, increased by the charges impose…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
…the declaration of the succession. In support of their request, the heirs or their representatives must indicate either the date of the deed, the name and residence of the public officer who received…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
…oad, within the meaning of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deeme…
…rs of the deed of gift.II. - With regard to jewellery, gems, works of art or collectors' items, the taxable value may not, subject to what is stated in I, be less than 60% of the valuation made in the…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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