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.
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Showing 731–740 of 58313 articles for “Art. n° 09-069 and 9 September 2020”
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.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
Any presumptive reserved heir may renounce the right to bring an action for reduction in an unopened succession. Such renunciation must be made in favour of one or more specified persons. The renuncia…
The renunciation is drawn up by a specific deed received by two notaries. It is signed separately by each renunciant in the presence of the notaries alone. It states precisely its future legal consequ…
…tituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets m…
…alue 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 0.50 Greater than €1,300,000 and less than or equal to €2,570,0…
…e in France. This deduction is limited to the tax on real estate wealth paid in respect of property and real estate rights located outside France or on the value of the shares defined in 2° of article…
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