Article 862
…n condition that they are personally liable, not only for registration duties and land registration tax, but also for any penalties to which that deed may be subject.The provisions of the first paragr…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1321–1330 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…n condition that they are personally liable, not only for registration duties and land registration tax, but also for any penalties to which that deed may be subject.The provisions of the first paragr…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
…rtifying that:the woods and forests of the grouping are likely to present one of the guarantees of sustainable management provided for in articles L. 124-1 et L. 124-3 and to article L. 313-2 of the F…
Reversions of usufruct are subject to death duties.
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
…al, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled, of immovable property or gro…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
…lecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…under a contract or agreement in force at the time of death, situated in France and belonging to an estate they know to be open, or belonging to the spouse of a person they know to be deceased, must,…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More