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Showing 15311540 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 sexies

The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of

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

Article 1021

…as well as the service of such documents, are exempt from registration duties and land registration tax. They must expressly mention this article.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11°: Expropriation and easements in the public interest

Article 1045

…articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l'expropriation pour cause d'utilité publique are exempt from the formality of registration, with the exception of judicial…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
13°: Communal land

Article 1046

…s territoriales relatif au régime de certains biens immobiliers soumis à un droit de jouissance exclusif, whether notarised or concluded in administrative form, are exempt from registration duties and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Insurance and capitalisation companies

Article 1065

…ry and Financial Code, transfers of portfolios of contracts and the transferable securities or real estate reserves relating to these contracts are exempt from all registration duties and land registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Deeds of deposit

Article 1116

…eds of deposit, in the minutes of a notary, of private deeds of sale, exchange and division of real estate or real estate rights, where the sums and values of any kind set out in the deeds deposited a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028

I. - Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d'orientation agricole (1), carried out by sociétés d'aménage…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: State and public establishments of the State

Article 1040

…uals, and all other acts made in this regard are exempt from registration duties, land registration tax and the contribution provided for in Article 879. This provision is not applicable to public est…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

…mmovable property and immovable property rights located in Corsica are exempt from death duties.For estates opened between 1 January 2013 and 31 December 2027, the exemption mentioned in the first par…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special schemes and exemptions

Article 999

…e L. 727-2 of the Code rural et de la pêche maritime which, while providing their own services, entrust insurance companies governed by Book III of the Code des assurances with the task of investing t…

AI translation · Updated 7 Nov 2023Open Article
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