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Showing 14011410 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
Section II: Tax base

Article 969

The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Calculation of tax

Article 977

1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 978

I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Directory of notaries, bailiffs, court clerks, secretaries, auctioneers, commercial brokers, insurance brokers and other intermediaries

Article 867

…ll deeds of their ministry;3° Clerks, all deeds and judgments which, under the terms of this code, must be recorded on the minutes as well as the minutes mentioned in 6° of 2 of Article 635, in the ve…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 D

I. - The rate of the real estate security contribution payable for requests for mortgage information, regardless of how they are processed, is set as follows:1° Requisitions not including the designat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Informing the parties of the existence of sanctions. Affirmation of sincerity

Article 864

A notary who receives a treaty for the transfer of a ministerial office or a deed of sale, exchange or division or a deed for the transfer of the right to a lease or the benefit of a promise to lease…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° General information

Article 891

The Minister for the Economy and Finance is authorised to grant taxpayers a 0.50% discount on the amount of duties collected by means of machine fingerprinting (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage

Article 958

Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 967

Article 754 B is applicable to real estate wealth tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Exempt assets

Article 976

I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…

AI translation · Updated 7 Nov 2023Open Article
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