Article 730 quinquies
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
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Showing 1261–1270 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
…s levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declaration of the parties with rega…
…thume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction may not exceed €10,000.
…vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoever by the donor or the deceased to the…
…cation of 1° of 1 of Article 635 and 1 of l'article 650, the gifts of sums of money mentioned in I must be declared or registered by the donee at the tax department of his place of residence within on…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these dee…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
…the Civil Code or under the conditions provided for in IV of article 6 of law no. 2021-1017 of 2 August 2021 relating to bioethics.
…any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an i…
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