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Showing 1341–1350 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal an…
…he second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or the s…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
…of himself and his successors in title, to build and complete new premises intended for residential use within a period of four years from the date of the deed, up to a maximum of:1° €100,000, when th…
…olio management companies, money changers, bankers, discounters, public or ministerial officers or business agents who are custodians, holders or debtors of securities, sums or assets dependent on an…
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
…eirs or legatees. For the purposes of assessing this €46,000 limit, account is taken of all gratuitous transfers made by the same person.
…down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing Code.
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