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Showing 1391–1400 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to regis…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
Sont exonérés des droits de mutation à titre gratuit : 1.1° (Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to…
Reversions of usufruct are subject to death duties.
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
I. - The following shall be registered free of charge:1° (Repealed).2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, ex…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
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