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Showing 1311–1320 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…Code, as well as to those made in favour of :1° Children from a first marriage of the adopter's spouse;2° Wards of the State, the Nation or the Republic as well as orphans of a parent who died for Fr…
…vable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal activity transferred by death or inter vivos are…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…
…ng companies which own and manage the property mentioned in the first paragraph and whose income is taxed as property income. These companies must be set up solely between related persons in the direc…
…aw no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died as a result of the act of terrorism, the exemption from g…
…a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are le…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
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