Article 798
…h, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors' items included in the transfer we…
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Showing 1281–1290 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…h, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors' items included in the transfer we…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
…loyer modéré, pursuant to the first paragraph of Article L. 422-11 of the French Construction and Housing Code, regardless of the nature of the assets included in the net assets allocated.This provisi…
…sincere and true; he further affirms, under the penalties laid down by Article 1837 of the General Tax Code, that this declaration includes cash, debts and any other French or foreign securities whic…
Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
…hen a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
…rty remains the property of the donee, heir and legatee for five years from the date of the gratuitous transfer. Where this condition is not met, the duties are recalled, increased by the late payment…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
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