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Showing 51–60 of 1277 articles for “Art. n° 78-11.672”
The declaration must be made at the clerk's office of the court in whose jurisdiction the succession is opened or before a notary. It includes the election of a single domicile, which may be the domic…
A universal heir or heir by universal title who purely and simply accepts the succession is indefinitely liable for the debts and charges that depend on it. He is only liable for legacies of sums of m…
The declaration is accompanied or followed by the inventory of the estate, which includes an item-by-item estimate of the assets and liabilities. The inventory is drawn up by a judicial auctioneer, ba…
An heir who accepts purely and simply may no longer renounce the succession or accept it up to the amount of the net assets. However, he may apply to be discharged in whole or in part from his obligat…
An heir may declare that he intends to assume this capacity only up to the amount of the net assets.
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
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