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Showing 12511260 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
D: Transfers of company rights

Article 730 bis

Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 755

Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis for free transfer tax

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tariffs and settlement

Article 778 bis

A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tariffs and their application

Article 678

Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Transfers of ownership of immovable property for valuable consideration

Article 683

I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Transfers of company rights

Article 729

Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 763 bis

The right of return provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis for free transfer tax

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a : Formality of registration

Article 650

1. Notaries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registe…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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