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Showing 1261–1270 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…y, transfers of shares in companies whose capital is not divided into shares are considered, from a tax point of view, as having as their object the assets in kind represented by the securities transf…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
…city whatsoever, provided they are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…ation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
…lor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of th…
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
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