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Showing 2381–2390 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The lot of certain beneficiaries may be made up, in whole or in part, of donations, either subject to return or made outside their share, already received by them from the disposing person, having reg…
A reservataire heir, who has not contributed to the shared gift, or who has received a lot less than his share of the reserve, may exercise the action in reduction, if there is not at the opening of t…
Shared gifts follow the rules for gifts inter vivos in all matters relating to imputation, calculation of the reserve and reduction. The action for reduction may only be brought after the death of the…
The parties may also agree that a previous gift made outside the share will be incorporated into the partition and set off against the donee's share of the reserve as an advance on the inheritance sha…
A gift-sharing arrangement may only concern present assets. The gift and the sharing may be made by separate deeds provided that the disposing party intervenes in both deeds.
It is up to the disposing party to prescribe guarantees and securities for the proper performance of the charge.
The first grantee is not required to account for its management to the disposing party or its heirs.
…his rights from the author of the liberality. The same applies to his heirs where they receive the gift under the conditions provided for in Article 1056.
…benefit of the gradual liberality, the property or rights that were the subject of it depend on the estate of the indebted person, unless the deed expressly provides that his heirs may receive it or d…
…charge may only be imposed on the available portion. The donee may, however, accept, in the deed of gift or subsequently in a deed drawn up under the conditions provided for in Article 930, that the c…
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