Article 860
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
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Showing 1271–1280 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
…tance that meet a model set by an order of the minister responsible for the budget attesting to the amount and date of the gift and the identity of the beneficiaries.The application of this allowance…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
I. - Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located the…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
…e levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the registration, the m…
…h time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a summary slip of these deeds, judgments or rulings drawn up by them, in duplicate, o…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
…€5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ;3° The deceased's right of ownership was not established before his death by a duly tran…
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